18-2B

Multiple Production Department Factory Overhead Rates Spotted Cow Dairy Company manufactures the products whole milksim milk and cream in two production departments, Blending and Pading. 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: Direct Labor Machine Hours Blending Department Packing Department Whole mill Cream Total The management of Spotted Cow Dairy Company now to use the multe production derment factory other method. The factory overhead associated 5178.200 Blending Department Packing Department 1. Determine the multiple production department factory overhead rates, using machine hours for the Blending Department and direct labor hours for the Packing Department Blending Department per machine hour Pading Department per direct labor hour 2. Determine the product factory overhead costs in the multiple production department rates in (1) Whole Milk Blending Department factory overhead Skim Milk Cream Packing Department factory overhead Total factory overhead