Purple, Inc. makes ice cream and uses two processes: mixing and packaging, before they are ready to be sold to customers. The expected costs and activities for the next period are shown below.

Data for Departments

Data for Dept.

Mixing

Packaging

Direct labor

hours

$268,000$

DLH

$137,000$

DLH

Machine

hours

$85,000$

$\{\begin{array}{ccc}\text{:}& MH& 115\\ 000\\ MH\end{array}$

Overhead costs

$$786,600,$$$13,400$

Compute Purple Inc.$\text{'}$s departmental overhead rate for the Mixing department based on direct labor hours.

Compute Purple Inc.$\text{'}$s departmental overhead rate for the Packaging department based on machine hours.

Compute a single plant$-$wide rate based on direct labor hours.

Show your work with an Excel spreadsheet.