Spielman Leather, 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. Spielman Leather uses the multiple production department factory overhead rate method $of$ allocating factory overhead costs. Its factory overhead

costs were budgeted $as$ follows:

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

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:

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

$a.$ Determine the two production department factory overhead rates.

Pattern department $

per $dlh$

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