1. Amazon allocates overhead for Dept A (20,000 machine hours, $600,000) and Dept B (15,000 labor hours, $450,000).
   • Requirements:
     • Determine the overhead allocation rate for each department.
     • Allocate overhead costs to a product using departmental rates.
     • Prepare a cost report for the product.
     • Compare results with a single plant-wide rate.