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:

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 Medium glove Large glove $ $ $ per unit per unit per unit