Performance Gloves, Inc. produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled onto leather in the Pattern Department. The stenciled patterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together. Performance Gloves uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows: Pattern Department overhead Cut and Sew Department overhead Total $216,000 960,000 $1,176,000 The direct labor estimated for each production department was as follows: 36,000 direct labor hours Pattern Department Cut and Sew Department 60,000 Total 96,000 direct labor hours