Question
18-2B

Multiple Production Department Factory Overhead Rates Spotted Cow Dairy Company manufactures the products whole milksim milk
1. Determine the multiple production department factory overhead rates, using machine hours for the Blending Department and d
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Answer #1

1) Blending Department = 178,200/1620 = 110 Per Machine HOur

Packing Department = 121,500/900 = 135 Per Direct Labor Hour

2)

Whole Milk Skim Milk Cream
Blending Department Factory Overhead      71,500.00      78,100.00    28,600.00
Packaging Deparment Factory Overhead      63,450.00      40,500.00    17,550.00
Total Factory Overhead    134,950.00    118,600.00    46,150.00
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