Multiple production department factory overhead rate method Instructions Factory Overhead Rates Factory Overhead per Unit 4 Instructions Performance Gloves, Inc. produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled onto leather in the Pattern Department. The stenciled patterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together. Performance Gloves uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows: $266,730,00 1 Pattern Department overhead 2 Cut and Sew Department overhead 399,555.00 3 Total $666,285.00 The direct labor estimated for each production department was as follows: Pattern Department 2,615 direct labor hours Cut and Sew Department 3,415 Total 6,030 direct labor hours Multiple production department factory overhead rate method Instructions Factory Overhead Rates Factory Overhead per Unit 4 Instructions Cut and Sew Department 3.415 Total 6.030 direct labor hours Direct labor hours are used to allocate the production department overhead to the products. The direct labor hours per unit for each product for each production department were obtained from the engineering records as follows: Production Departments Small Glove Medium Glove Large Glove Patter Department 0.08 0.14 0.13 Cut and Sew Department 0.11 0.16 0.14 Direct labor hours per unit 0.19 0.30 0.27 Required a. Determine the two production department factory overhead rates. b. Use the two production department factory overhead rales to determine the factory overhead per unit for each product. If required, round all per-unir answers to the nearest cent. Multiple production department factory overhead rate method Instructions Factory Overhead Rates Factory Overhead per Unit Instructions Factory Overhead Rates X a. Determine the two production department factory overhead rates. Dir Pattern department $ per dlh he direct labor hour ob Cut and Sew department $ per dlh erhead per unit for Multiple production department factory overhead rate method Instructions Factory Overhead Rates Factory Overhead per Unit Instructions Factory Overhead Rates Factory Overhead per Unit b. Use the two production department factory overhead rates to determine the factory overhead per wit for each product. If required, round all per-unit answers to the nearest cent. per unt Small glove Medium glove Large glove per un per unit