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 $579,000 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 Skim milk Cream 750 480 370 1,600 1,030 830 540 2,500 Packing Department Whole milk Skim milk Cream 220 230 220 670 2,270 1,630 1,000 1,070 3,700 6,200 Total The management of Spotted Cow Dairy Company now plans to use the multiple production department factory overhead rate method. The total factory overhead associated with each department is as follows Blending Department Packing Department $320,000 259,000 $579,000 Total Required: If required, round all amounts to the nearest dollar 1. Determine the multiple production department factory overhead rates, using direct labor hours for the Blending Department and machine hours for the Packing Department. Blendina Department per direct labor hour