Waterslide transfer sheet including 120 Divisional patches, and 104 rank insignia. The sheet measures approximately 7 x 3.75cm.
Apply division patch on the left, and rank insignia below this, also on the right arm. Wikipedia has a useful article describing rank insignia: Rank insignia 1942-.
The 28th was nicknamed the "Bloody Bucket" Division by its enemies due to the insignia. It famously saw extensive action in the Huertgen Forest and the Battle of the Bulge.