Pattern Department overhead		$98,800
Cut and Sew Department overhead		165,600
	Total	$264,400

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	0.04		0.05		0.06
Cut and Sew Department	0.07		0.09		0.11
Direct labor hours per unit	0.11		0.14		0.17

If required, round all per unit answers to the nearest cent.

a. Determine the two production department factory overhead rates.

Pattern Department	$fill in the blank 1per dlh
Cut and Sew Department	$fill in the blank 2per dlh

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

Small glove	$fill in the blank 3 per unit
Medium glove	$fill in the blank 4 per unit
Large glove	$fill in the blank 5 per unit