$9-34.$ Plantwide versus Department Allocation

Main Street Ice Cream Company uses a plantwide allocation method to allocate overhead based on direct labor$-$hours at a rate of $$3$ per labor$-$hour. Strawberry and vanilla flavors are produced in Department SV$.$ Chocolate is produced in Department C$.$ Sven manages Department SV$,$ and Charlene manages Department C$.$ The product costs $($per thousand gallons$)$ follow.

$\backslash$table$[[,$Strawberry,Vanilla,Chocolate$],[$Direct labor $($per $1,000$ gallons$)$ dots...,$$750,$$$825,$$$1,125$