Spotted Cow Dairy Company manufactures three productswhole milk, skim milk, and creamin two production departments, Blending and Packing. The factory overhead for Spotted Cow Dairy is $491,400.

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	420	1,060
Skim milk	460	970
Cream	350	390
Sub total	1,230	2,420
Packing Department
Whole milk	500	560
Skim milk	780	700
Cream	220	220
Sub total	1,500	1,480
Total	2,730	3,900

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$