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 $277,200. 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 230 570 Skim milk 250 520 Cream 200 210 Sub total 680 1,300 Packing Department Whole milk 280 340 Skim milk 450 420 Cream 130 140 Sub total 860 900 Total 1,540 2,200 Required