The direct labor estimated for each production department was as follow

pmduction Departm Patte rn D Cut and If required, mund all per Dete"nine prduction Patte rn D Cut and rformance Inc. multiple production factory overhead factory three of sports glov II, and large. A glove is first stenciled onto leather in Pattem Its orhead te method of allo $155,000 254,200 $409, 200 ng factory were budgeted as follows stenciled pattems mt to Cut obtained and Departt, the cut and together. perfo Partem Cut and Tota I labor for prodLtion department w Patte rn D Cut and Tota 2,500 dirEt bor 3,100 5,600 dirEt bor h Direct bor ud to the production e nts department to pmducts. The labor unit for ch pmduct for prodLKtion Small Glm 0.05 0.13 rtment Medium 0.10 0.16 GI 0.07 0.12 0.19 b. the factory to the Medium unit fu each