Multiple production department factory overhead rate method Spieiman Leather, Inc, produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled anto leather in the Pattem Department, The stenciled patterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together. Spleiman Leather uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows: The direct labor estimated for each production department was as follows: 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: a. Determine the two production department factory overhead rates. Pattern department \$ per dith Cut and Sew department 5 per dih b. Use the two production department factory overhead rates to determine the foctory overhead per unit for each product