Pattern Department overhead $156,200 Cut and Sew Department overhead 263,200 Total $4 19,400 The direct labor estimated for each production department was as follows: Pattern Department 2,200 direct labor hours Cut and Sew Department 2,800 Total 5.000 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 0.04 0.05 0.06 Cut and Sew Department 0.08 0.10 0.12 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. Cut and Sew Department per dlh Pattern Department $1: per dlh h. Use the two production department factory overhead rates to determine the factory overhead per unit for each product. Small glove C per unit Mnrliurn "Inn:- A nor unil