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 $681,400 The three products consume both machine hours and direct labor hours in the two production departments as follows: Machine Hours Direct Labor Hours Blending Department Whole milk 850 1,150 Skim milk 540 930 730 410 Cream 1,800 2,810 Packing Department Whole milk 250 1,800 Skim milk 260 1,110 Cream 245 1,190 4,100 755 Total 2,555 6,910 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: $378,000 Blending Department 303,400 Packing Department 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 as follows department Blending Department $378,000 Packing Department 303,400 $681,400 Total Required: 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. 110 X per direct labor hour Blending Department 50 X per machine hour Packing Department 2. Determine the product factory overhead costs, using the multiple production department rates in (1). Skim milk whole milk Cream s93,500 x Blending Department factory overhead Packing Department factory overhead s 143,450x Total factory overhead