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: DATA Pattern Department overhead Cut and Sew Department overhead Total $111,300 182,000 $293,300 The direct labor estimated for each production department was as follows: Pattern Department Cut and Sew Department Total 2,100 direct labor hours 2,600 direct labor hours 4,700 direct labor hours 4 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: Production Departments Pattern Department Cut and Sew Department Direct labor hours per unit Small Glove 0.04 Medium Glove 0.05 Large Glove 0.06 0.08 0.10 0.12 0.12 0.15 0.18 REQUIRED: Determine the two production department factory overhead rates. Using formulas and cell references from the problem data, perform the required analysis. Formulas entered in the green cells show in the orange cells. Transfer amounts to CNOWv2 for grading. Pattern department Cut and Sew department REQUIRED: per dlh per dlh Formulas + Use the two production department factory overhead rates to determine the factory overhead per unit for each product. Small glove 2 Medium glove B Large glove per unit per unit per unit Formulas