Multiple production deportment factory overhead rate method Spieiman Leather, Inc.y produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenclied onto leather in the Pattern Department. The stencied patterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together, Spleiman Leather uses the multiple productian 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: If required, round all per unit answers to the nearest cent. a. Determine the two production department factory averhead rates. Pattern department 3 perdih Cut and Sew department s per din b. Use the two production department factory overhesd rates to determine the factory overhead per unit for each product. Small glove per unit Medlum plove per unit