Multiple Production Department Factory Overhead Rate Method Handy Leather, Inc., produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled onko lather in the Pattern Department. The stenciled patterns are then sent to the Cut and Se Department where the glove is cut and sewed together Handy Leather uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows Pattern Department overhead Cut and Sew Department overhead Total $125,000 207,700 $332.700 The direct labor estimated for each production department was as foll Pattern Department Cut and Sex Department Total 2.500 direct labor hours 2.100 5,600 direct labor hours: Direct labor hours are used to allocate the production department overhead to the products. The rect laber hours per unit for each product for sath predation depart Production Departments Pattern Department Cut and Ser Department Deect labor hours per unti Small Glove Hedium Glove Large Glove 0.05 0.06 0.07 0.07 0.09 0.11 0.12 0.15 0.18 If required, round all per unit answers to the nearest cent a. Determine the tan department factory bal Pattern Department per dih Cut and flew Department b. Use the bin production department factory everhead rates to determine the factory overheat per unt for each riduct Small glove Large glove per unit perunt per unt A