Multiple production department factory overhead rate method overhead costs. Its factory overhead costs were budgeted as follows: The direct labor estimated for each production department was as follows: the 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 \$ per dlh Cut and Sew department \$ per dlh b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product. \begin{tabular}{lcl} Small glove & $ & per unit \\ Medium glove & $ & per unit \\ Large glove & $ & per unit \end{tabular}