Multiple production department factory overhead rate method Its factory overhead costs were budgeted as follows: The direct labor estimated for each production department was as follows: Pattern Department 1,700 direct labor hours engineering records as follows: If required, round all per unit answers to the nearest cent. a. Determine the two production department factory overhead rates. Pattern department \$ X per dlh Cut and Sew department x per dlh b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product. Feedback Check My Work a. Calculate production department factory overhead rate for each department: Total Factory Overhead Direct Labor Hours = Production Department Factory Overhead Rate b. Calculate factory overhead per unit for each product