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 $$384,000.$

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

$\backslash$table$[[,\backslash$table$[[$Direct Labor$],[$Hours$]],\backslash$table$[[$Machine$],[$Hours$]]],[$Blending Department,$290,840],[$Whole milk,$320,770],[$Skim milk,$250,310],[$Cream$,860,1,920],[$Sub total,$350,490],[$Packing Department,$550,600],[$Whole milk,$160,190],[$Skim milk,$1,060,1,280],[$Cream$,1,920,3,200],[$Sub total,,$],[$Total$,,]]$

Required:

Direct labor hour overhead rate $$ per direct labor hour

Machine hour overhead rate $$ 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.

$\backslash$table$[[,$Whole Milk,Skim Milk Cream,$],[$Direct labor hours,$$,$$$,],[$Machine hours,,$$,]]$