Single Plantwide Factory Overhead Rate

Spotted Cow Dairy Company manufactures three productswhole milk, skim milk, and creamin two production departments, Blending and Packing. The factory overhead for Spotted Cow Dairy is $246,400.

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
Whole milk			210			600
Skim milk			230			540
Cream			190			220
			630			1,360
Packing Department
Whole milk			300			320
Skim milk			470			390
Cream			140			130
			910			840
	Total		1,540			2,200

Required:

1. Determine the single plantwide factory overhead rate, using each of the following allocation bases: (a) direct labor hours and (b) machine hours. If required, round all amounts to the nearest dollar.

a. Direct labor overhead rate	$fill in the blank 1 per direct labor hour
b. Machine hour overhead rate	$fill in the blank 2 per machine hour

2. Determine the product factory overhead costs, using (a) the direct labor hour plantwide factory overhead rate and (b) the machine hour plantwide factory overhead rate.

	Whole Milk	Skim Milk	Cream
Direct labor hours	$fill in the blank 3	$fill in the blank 4	$fill in the blank 5
Machine hours	$fill in the blank 6	$fill in the blank 7	$fill in the blank 8