Single Plantwide Factory Overhead Rate 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 $453,600. 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 320 980 Skim milk 340 890 Cream 270 360 930 2,230 Packing Department Whole milk 410 520 Skim milk 640 640 Cream 180 210 1,230 1,370 Total 2,160 3,600