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:

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below. 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.

Product Amount

Small glove: $$\_\_\_\_\_$ per unit

Medium glove: $$\_\_\_\_\_$ per unit

Large glove: $$\_\_\_\_\_$ per unit