Orange County Chrome Company manufactures three chrome-plated productsautomobile bumpers, valve covers, and wheels. These products are manufactured in two production departments (Stamping and Plating). The factory overhead for Orange County Chrome is $206,972.

The three products consume both machine hours and direct labor hours in the two production departments as follows:

	Direct Labor Hours	Machine Hours
Stamping Department
Automobile bumpers	557	801
Valve covers	296	558
Wheels	339	599
	1,192	1,958
Plating Department
Automobile bumpers	167	1,171
Valve covers	180	715
Wheels	172	758
	519	2,644
Total	1,711	4,602

The management of Orange County Chrome Company now plans to use the multiple production department factory overhead rate method. The total factory overhead associated with each department is as follows:

1	Stamping Department	$114,432.00
2	Plating Department	92,540.00
3	Total	$206,972.00

1. Determine the multiple production department factory overhead rates, using direct labor hours for the Stamping Department and machine hours for the Plating Department.

Stamping Department:	per direct labor hour
Plating Department:	per machine hour

2. Determine the product factory overhead costs, using the multiple production department rates in (1).

1		Automobile Bumpers	Valve Covers	Wheels
2
3
4	Total