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 $220,800.

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	560	800
Valve covers	300	560
Wheels	340	600
	1,200	1,960
Plating Department
Automobile bumpers	170	1,170
Valve covers	180	710
Wheels	175	760
	525	2,640
Total	1,725	4,600

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	$115,200.00
2	Plating Department	105,600.00
3	Total	$220,800.00

	Required:
1.	Determine the multiple production department factory overhead rates, using direct labor hours for the Stamping Department and machine hours for the Plating Department.
2.	Determine the product factory overhead costs, using the multiple production department rates in (1).