$1.$ Determine the multiple production department factory overhead rates, using machine hours for the Blending Department and direct labor hours for the Packing Department

$2.$ Determine the product factory overhead costs, using the multiple production department rates in $(1).$

Spotted Cow Dairy Company manufactures three products$-$whole milk, skim milk, and cream$-$in two production departments, Blending and Packing. The factory overhead for Spotted Cow Dairy is $$299,700.$

The three products consume both machine hours and direct labor hours in the two production departments as follows:

$\backslash$table$[[,\backslash$table$[[$Direct Labor$],[$Hours$]],\backslash$table$[[$Machine$],[$Hours$]]],[$Blending Department,$260,650],[$Whole milk,$245,710],[$Skim milk,$215,260],[$Cream$,720,1,620],[,$ Sub total,,$],[$Packing Department,$470,500],[$Whole milk,$300,415],[$Skim milk,$130,165],[$Cream$,900,1,080],[,$ Sub total,$1,620,2,700],[$Total$,,]]$

The management of Spotted Cowi Dairy Company now plans to use the multiple production department factory overhead rate method. The total factory overhead associated with each department is as follows:

$\backslash$table$[[$Blending Department,$$178,200$