sewed together. Handy Leather uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead cost were budgeted as follows: Pattern Department overhead $194,400 Cut and Sew Department overhead 326,400 Total $520,800 The direct labor estimated for each production department was as follows: Pattern Department 2,700 direct labor hours Cut and Sew Department 3,400 Total 6,100 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 Small Medium Large Departments Glove Glove 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 per dih Cut and Sew Department per dlh b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product. Small glove per unit Medium glove per unit Large glove per unit