C. Plant-wide Rate versus Departmental Allocation. Epsilon Widget Zappers produce the best anti-widget gear on the market. They have two products: Widget Motels (WM's) and Widget Sparky Ultras (WSU's). Currently Epsilon produces 150,000 WM's per month and 30,000 WSU's. They allocate a total of $540,000 in overhead each month to their two products based on the number of units produced 1. What are the cost objects, cost pool, and quantitative measure used to allocate the cost pool in this exercise? Cost objects Cost pool