5-1A. Calculating Manufacturing Overhead Rates Glassman Company accumulated the following data for the current year. Required a. Calculate the company-wide manufacturing overhead rate using machine hours as the allocation base. b. Calculate the company-wide manufacturing overhead rate using direct labor hours as the allocation base. c. Calculate department overhead rates using machine hours in Milling and direct labor hours in Finishing as the allocation bases. d. Calculate department overhead rates using direct labor hours in Milling and machine hours in Finishing as the allocation bases. e. Which of these allocation systems seems to be more appropriate? Explain. Consumption Ratios Table \begin{tabular}{|l|l|l|l|l|} \hline Product & Machine Hours & Setups & Receiving Orders & Packing Orders \\ \hline Milling Department Man. Overhead & & & & \\ \hline Finishing Department Man. Overhead & & & & \\ \hline \end{tabular} Traditional ABC Overhead Costing Comparison Table \begin{tabular}{|l|l|l|} \hline & Infantry & Special Forces \\ \hline Overhead based on a plant-wide rate & & \\ \hline Overhead using ABC & \multicolumn{2}{|l|}{} \\ \hline Machine hours & & \\ \hline Setups & & \\ \hline Receiving orders & & \\ \hline Packing orders & & \\ \hline Total overhead using ABC & & \\ \hline \end{tabular}