The direct labor estimated for each production department was as follows:

$\backslash$table$[[$Pattern Department,$1,800$ direct labor hours$],[$Cut and Sew Department,$2,300],[$Total$,4,100$ 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:

$\backslash$table$[[$Production Departments,Small Glove,Medium Glove,Large Glove$],[$Pattern Department,$0\mathrm{.}04,0\mathrm{.}05,0\mathrm{.}06],[$Cut and Sew Department,$0\mathrm{.}08,0\mathrm{.}10,0\mathrm{.}12],[$Direct labor hours per unit,$0\mathrm{.}12,0\mathrm{.}15,0\mathrm{.}18]]$

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

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

Pattern Department per dih

Cut and Sew Department per dih

b$.$ Use the two production department factory overhead rates to determine the factory overhead per unit for each product.

Small glove

per unit

Medium glove

per unit