Allocated overhead costs (First total) to production departments (A & B) and service departments (Maintenance, Energy, Social Center) in MTK Co. Are as follows; Allocation Keys: Maintenances: machine hour/Energy: kws/Social Center: m2 Application Keys: A Prod. Dept.: Direct Labor Hours/B Prod. Dept.: Machine Hours Prime Cost Applied to KLM product is 75.000TL and produced 500 units. DLH used for KLM is 14.000 Direct Labour Hours and 25.000Machine hours used for KLM. a) Allocate Service Departments allocated Overhead cost (First Total) to Production Departments by using "Direct Allocation Method". b) Calculate Production departments "Application Rate" c) Calculate total and unit cost of KLM product