Multiple Production Department Factory Overhead Rate Method Handy Leather, lac, produces three sizes of sports gloves: small, medium, and large. A glove pattem is first stenciled onto leather in the Pattem Department. The stenoled pattems are then sent to the Cut and Sew Department, where the dove is cut and sewed together Handy Leather uses the multiple production department factory overhead rate method of alocating factory overhead costs. Its factory overhead costs were budgeted as follows: Pattern Department overhead Cut and Sew Department overhead Total $294,000 560,000 $854,000 The direct labor estmated for each production department was as follows: Pattem Department Cut and Sew Department Total 42,000 direct labor hours 56,000 90,000 direct labor hours Direct labor hours are used to alocate the production department overhead to the products. The direct labor hours per unit for each product for each production department were obtained from the engineening records as follows: Production Departments Pattern Department Cut and Sew Department Direct labor hours per unt Small Glove Medium Glove Large Glove 0.30 0.20 0.45 0.40 0.55 0.70 0.70 0.75 1.15 If required, round all per unit answers to the nearest cent. a. Determine the two productive department factory overhead rates