Multiple Producton Department Factory Overhead Rate Method Handy Leather, Inc, produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled onto leather in the Pattem Department. The stenciled pattems are then sent to the Cut and Sew Department, where the glove is cut and sewed together Handy Leather uses the multiple production department 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 Total $147,200 246,500 $393,700 The direct labor estimated for each production department was as follows: Pattem Department. Cut and Sew Department Total 2,300 drect labor hours 2,900 5,200 direct labor hours Direct labor hours are used to alocate the production department overhead to the products. The direct labor hours per unit for each product for each production department were obtened from the engineering records as follows Production Departments Pattem Department Cut and Sew Department Direct labor hours per unt Small Glove Medium Glove Large Glove 0.04 0.05 0.06 0.00 0.10 0.12 0.12 0.15 0.18 If required, round all per unit answers to the nearest cent a. Determine the two production department factory overhead rates