$\backslash$table$[[,\backslash$table$[[$Direct Labor$],[$Hours$]],\backslash$table$[[$Machine$],[$Hours$]]],[$Blending Department,,$],[$Whole milk,$220,590],[$Skim milk,$240,540],[$Cream$,190,210],[$Sub total,$650,1,340],[$Packing Department,,$],[$Whole milk,$290,330],[$Skim milk,$460,400],[$Cream$,140,130],[$Sub total,$890,860],[$Total$,1,540,2,200],[,,]]$

Required:

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.

$\backslash$table$[[,$Whole Milk,,$],[$Direct labor hours,$$,$$$,$$