1. 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 $226,200.

   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			250			740
   Skim milk			270			670
   Cream			210			270
   			730			1,680
   Packing Department
   Whole milk			330			460
   Skim milk			530			570
   Cream			150			190
   			1,010			1,220
   	Total		1,740			2,900

   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.

   a. Direct labor overhead rate	$fill in the blank 1 per direct labor hour
   b. Machine hour overhead rate	$fill in the blank 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.

   	Whole Milk	Skim Milk	Cream
   Direct labor hours	$fill in the blank 3	$fill in the blank 4	$fill in the blank 5
   Machine hours	$fill in the blank 6	$fill in the blank 7	$fill in the blank 8