Single Plantwide Factory Overhead Rate

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 $$202,800.$

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

Direct Labor Hours Machine Hours

Blending Department

$\backslash$table$[[$Whole milk,$240,670],[$Skim milk,$260,610],[$Cream$,200,250],[,700,1,530]]$

Packing Department

$\backslash$table$[[$Whole milk,$280,410],[$Skim milk,$450,500],[$Cream$,130,\frac{160}{1,070}$