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:

Pattern Department

Cut and Sew Department

Total

$2,000$ direct labor hours

$2,500$

$4,{500}_{{?}_{?}}$ 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:

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

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