Blue Ridge Marketing the manufactures to products, A and Present the companys a single planwide factory outlet store However, management is considering moving to a multiple department rate system for alocating overhead. The following the presents formation about overhead and direct labor hours. 7 Direct Product Overhead Labor Hours (dih) Painting Dept $399,162 14,200 din 12 Fishing Dept 88,700 6,700 3 20 5487,870 20,900 din 15 27th The overhead from both production departments allocated to each unit of Product site de Marketing news the multiple production encore rate methods OS Obs. CELIN Od 1704