Multiple Production Department Foctory Overhead Rate Method Performance Gloves, Inc. produces three sizes of sports gloves: small, medium, and large. A giove pattern is first stenciled onto leather in the Pattern Department. Th 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 departn factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows: Pattern Department overhead Cut and Sew Department overhead $176,800 Total 297,000 $473,800 The direct labor estimated for each production department was as follows: Pattern Department 2,600 direct labor hours Cut and Sew Department Total 3,300 5200 direct labor hours Drect 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: If required, round all per unit answers to the nearest cent. a. Determine the two production department factory overhead rates. Pattern Department per dih Cut and Sew Department per dih a. Determine the two production department factory overhead rates. Pattern Department $ per dih Out and Sew Department $ per dih b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product. Small glove per unit Medium glove per unit Large glove per unit