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 $$268,800.$

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

Line Item Description Direct Labor

Hours Machine

Hours

Blending Department

Whole milk $290830$

Skim milk $310760$

Cream $240300$

Sub total $8401,890$

Packing Department

Whole milk $360500$

Skim milk $560620$

Cream $160190$

Sub total $1,0801,310$

Total $1,9203,200$

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.

Direct labor hour overhead rate fill in the blank $1$ of $2$$ per direct labor hour

Machine hour overhead rate fill in the blank $2$ of $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.

Line Item Description Whole Milk Skim Milk Cream

Direct labor hours fill in the blank $1$ of $6$$ fill in the blank $2$ of $6$$ fill in the blank $3$ of $6$$

Machine hours fill in the blank $4$ of $6$$ fill in the blank $5$ of $6$$ fill in the blank $6$ of $6$$