patterm are then sent to the Cue and Sew Department, where the ghove is cut and sewed topecther. Handr Leather uses the multiple production departinant factory overtead rate method of isocitine factorr overheas conts, Its factory overtiead costs nere budoeted as follows: The dinct labor estimated for each production depa twent was as follows: Direct iabor haurs are wed to allocate the production department overhead to the products. The direct labor hours per unit for each product for each production departalent were obtained from the engineering records as follows: If required, round all per unit answers to the nearest com. a. Determine the two producton department factory overtiead ratish. b. Use the the profluction department factorv overhead rates to determine the factory overhesd per unit for each product