Mutiple Prpduction Oepartmunt Fictery Overthed Rate Muthod the Cut and Seve Departmeot, vitere the olove is cut and sened togethen. Handy Leather vies the multople production department factory overhead rate method of allocating factory overhead costs. It factory everhead cots vere budgeted as follevin: The direct laber estimated for each production decartment was as follensi Direst laber hours are used to allocate the preduction department ovethead to the products. The direct labor heves per unit fer each product for each prebuction desartment wiere obtained freen the engineering recerds at follewer If required, round all per unit answers to the nearest cest. a. Oetarmine the two productien department faciory everthead eates. The direct labor ettimated for ach production department vas as follovas Direct laber hours are used to allocate the production department ovetiead to engineering recerth as follousi If required, round all per unit angwers to the nearest cent