Pattern Department overhead Cut and Sew Department overhead Total $ 216,000 960,000 $1,176,000 Pattern Department Cut and Sew Department Total 36,000 direct labor hours 60,000 96,000 direct labor hours Production Departments Small Glove Medium Glove Large Glove Pattern Department 0.20 0.24 0.30 Cut and Sew Department 0.50 0.60 0.72 Direct labor hours per unit 0.70 0.84 1.02