Spielman Leather, Inc., produces three sizes of sports gloves: smail, medlum, 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 mulzple 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 Iabor hours are used to allocate the production department overhead to the products. The direct labor hours per unit for each product for each procuction departmen were obtained from the engineering records as follows: If required, round all per unit answers to the nearest cent. a. Determine the two droduction department foctory overhead rates. Pattern department 1 x per dis Cut and Sew department s x per dih b. Use the two production department factory overhead rates to determine the factory overhead per unit for eaul Small glove X per unit Medium glove X per unit Large glove X per unit Feeseack F Check My Wonk a. Calculate production department foctory overhead rate for each department: Total Factory Overhead + Direct Labor Hours = Production Department Factory Overhead Rate b. Calculate factory overhead per unit for each product: Production Department Factory Overhead Rate x Direct Labor Hours per Product = Foctory overhead; Add the costs for both departments to obtain each product unit