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 $338,100. The three products consume both machine hours and direct labor hours in the two production departments as follows:

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:

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 1,190 Skim milk 190 730 Cream 175 780 545 2,700 4,730 Total 1,845 Blending Department $195,000 Packing Department 143,100 $338,100 Total 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. per direct labor hour Blending Department Packing Department 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