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The direct labor estimated for each production department was as follows: Pattern Department Cut and Sew Department Total 2,500 direct labor hours 3,100 5,600

The direct labor estimated for each production department was as follows: Pattern Department Cut and Sew Department Total 2,500 direct labor hours 3,100 5,600 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: Production Departments Small Glove Medium Glove Large Glove Pattern Department 0.05 0.06 0.07 Cut and Sew Department 0.07 0.09 0.11 Direct labor hours per unit 0.12 0.15 0.18 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 per unit Medium glove Large glove per unit per unit

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