Multiple Production Department Factory Overhead Rates Spotted Cow Dairy Company manufactures three productswhole milk, skim milk, and creamin two production departments, Blending and Packing. The factory overhead for Spotted Cow Dairy is $392,200. The three products consume both machine hours and direct labor hours in the two production departments as follows: Direct Labor Hours Machine Hours Blending Department Whole milk 610 830 Skim milk 390 670 Cream 300 530 1,300 2,030 Packing Department Whole milk 180 1,280 Skim milk 190 780 Cream 175 840 545 2,900 Total 1,845 4,930 The management of Spotted Cow 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: Blending Department $195,000 Packing Department 197,200 Total $392,200 Required: If required, round all amounts to the nearest dollar. 1. Determine the multiple production department factory overhead rates, using direct labor hours for the Blending Department and machine hours for the Packing Department. Blending Department $ per direct labor hour Packing Department $ 68 per machine hour 2. Determine the product factory overhead costs, using the multiple production department rates in (1). Whole milk Skim milk Cream Blending Department factory overhead $ $ $ Packing Department factory overhead Total factory overhead $ $ $