A. Oman Plastics makes multiple product lines that are processed through four different departments: storing, crushing, melting, and designing. The details regarding the production are as follows: Departments Direct labor hours Factory overheads Store 160,000 200,000 Crush 230,000 345,000 Melt 210,000 578,000 Design 325,000 697,000 If you are costing manager how would you allocate overhead rate based on direct labor hours for each department of Oman manufacturing company? B. Being a costing manager of Oman plastics, how would you differentiate between allocation, absorption, and apportionment of overheads? Taking any one example of overhead explain its process of the same