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 $297,600. 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 2901 840 Skim milk 310 770 Cream 240 310 Subtotal 840 1,920 Packing Department Whole milk 340 450 Skim milk. 530 550 Cream 150 180 Sub total 1,020 1,180 Total 1,860 3,100 Required: Jsher hours and (h) machine hours. If required round