Pattern Department overhead	$125,400
Cut and Sew Department overhead	211,200
	Total	$336,600

The direct labor estimated for each production department was as follows:

Pattern Department	1,900	direct labor hours
Cut and Sew Department	2,400
	Total	4,300	direct labor hours

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:

Production Departments	Small Glove	Medium Glove	Large Glove
Pattern Department	0.05		0.06		0.07
Cut and Sew Department	0.07		0.09		0.11
Direct labor hours per unit	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.

Pattern Department	?
Cut and Sew Department	?

b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product.

Small glove	?
Medium glove	?
Large glove	?

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a. Calculate production department factory overhead rate for each department: Total Factory Overhead Direct Labor Hours = Production Department Factory Overhead Rate

b. Calculate factory overhead per unit for each product: Production Department Factory Overhead Rate x Direct Labor Hours per Product = Factory Overhead; Add the costs for both departments to obtain the overhead for each product unit.