Multiple Production Department Factory Overhead Rates 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: Direct Labor Hours Machine Hours Blending Department Whole milk 260 650 245 Skim milk 710 Cream 215 260 720 1,620 Packing Department Whole milk 470 500 Slim milk 300 415 Cream 130 165 900 1,080 Total 1,620 2,700 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 follow Blending Department Pachong Department $178,200 121,500 Total $299,700 Skim milk 300 415 Cream 130 165 900 1,080 Total 1,620 2,700 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 Packing Department Total $178,200 121,500 $299,700 Required: 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 Packing Department per direct labor hour 2. Determine the product factory overhead coats, using the multiple production department rates in (1) Whole Milk Skim Milk Cream Blending Department Factory overhead Packing Department factory overhead Total factory overhead