A C E F 1 2 3 Allocation rate combining all overhead using gallons as the cost driver 4 5 Total overhead 6 Total gallons 7 8 Overhead rate per gallon 9 10 Overhead to be allocated to each product line: 11 PrimeShield PlantGuard FullFix 12 Overhead allocated 13 14 Cost per unit for each product line: 15 PrimeShield PlantGuard FullFix 16 Direct material cost per unit 17 Direct labor cost per unit 18 Allocated overhead per unit 19 Total cost per unit 20 21 22 23 24 25