Multiple Production Department Factory Overhrad Rate Methad Handy Leather, Inc, produces-three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled onto leather in the Rattern Deportmient. The stenciled patterns are then sent to the Cut and Sew Department, where the glove is cut and sawed together. Handy lenther uses the analtiple production denartment factory overhead rate inethod of allocating factory overhead costs. Its factory overbead costs were hudgeted is fallows: The direct labor estimated for each production departmant was as followst Direct labor haurs are used to allocate the prodaction department overhead to the productw. The direct labor hours per unit for ench product for each production department were obtained from the engineering records as follows: If required, round all per unit answers to the nearest cent. Pattern department per dth Direct Labor hours are used to allocate the production department overhead to the products, The direct labor hocrs per unit for each product for cach prodirticn department were obtained from the enganeering records as follows: If required, round all per unit answers to the nearest cent