Handy Leather, Inc., produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled

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Handy 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. Handy Leather uses the multiple production
department factory overhead rate method of allocating factory
overhead costs. Its factory overhead costs were budgeted as
follows:
The direct labor estimated for each production department was as
follows:
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:
If required, round all per unit answers to the nearest
cent.
a. Determine the two production
department factory overhead rates.
b. Use the two production department
factory overhead rates to determine the factory overhead per unit
for each product.