'Common costs allocated on the basis of machine-hours TCommon costs allocated on the basis of sales dollars. Discontinuing the biige pump product line would not affect sales of other product lines and would have no effect on the company's total general factory overhead or total Purchasing Department expenses. 'Common costs allocated on the basis of machine-hours TCommon costs allocated on the basis of sales dollars. Discontinuing the biige pump product line would not affect sales of other product lines and would have no effect on the company's total general factory overhead or total Purchasing Department expenses