A manufacturing company allocates its overhead costs to three production departments: A, B, and C. The total overhead costs for the period are $300,000. The allocation bases and usage for each department are as follows:

Department	Allocation Base	Usage
A	Machine Hours	8,000
B	Direct Labor Hours	10,000
C	Square Feet of Factory Space	5,000 sq ft

Calculate the overhead allocation rate for each department and discuss how these rates reflect the utilization of resources in each department.