acourate product colt informatoon in order to guide product stratogy. Preventy the comoany uses a single plantwide tactory overhead rate for ahocating factory orerheas. budpeted for vevel Drest labar nouis were eatamated as followi. In sodtion, the direct lbbor hours (dih) used to pecoduce a unit of each product in each erpartment wefe determined fecme engineering recoeds, as follows: as the octivity tuse, grect labor hours as the activity bose for each department. Gosolike engine Diesel engine Managenters thould select the factery overhes rate method of allocating overhead couts. The ractory everhead rale method indicates that boen oroducts have the same factory overped per unit. Each podvit uses ihe divect labor hours Thus, the rate methed apolis the cont devortions by occounting for the overkead acourate product colt informatoon in order to guide product stratogy. Preventy the comoany uses a single plantwide tactory overhead rate for ahocating factory orerheas. budpeted for vevel Drest labar nouis were eatamated as followi. In sodtion, the direct lbbor hours (dih) used to pecoduce a unit of each product in each erpartment wefe determined fecme engineering recoeds, as follows: as the octivity tuse, grect labor hours as the activity bose for each department. Gosolike engine Diesel engine Managenters thould select the factery overhes rate method of allocating overhead couts. The ractory everhead rale method indicates that boen oroducts have the same factory overped per unit. Each podvit uses ihe divect labor hours Thus, the rate methed apolis the cont devortions by occounting for the overkead