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 $319,800. The three products consume both machine hours and direct labor hours in the two production departments as follows: Direct Labor Machine Hours Hours Blending Department Whole milk 370 1,100 Skim milk 400 1,000 Cream 310 400 Sub total 1,080 2,500 Packing Department Whole milk 460 610 Skim milk 720 750 Cream 200 240 Sub total 1,380 1,600 Total 2,460 4,100 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 $ 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. Whole Milk Skim Milk Cream Direct labor hours Machine hours