Multiple Production Department Factory Overhead Rates Spotted Cow. Dary Company manufoctures three products - whole mik, skin malk, and cream-in two production departments, Blending and Packing. The factory onerhead for Spotted con Dairy is 5299,700 The three products consume both machine hours and direct labor hours in the two production departments as follows: each deparmem is as follows: each departinent is as fellomi Meaticuidis