Consider the following list of manufacturing overhead items:

1 Setting up a printing press for a large print job

2 Quality tesing of complicated electronic componets

3 Production engineering

4 Moving direct Materials into production

5 Production supervision

6 Production area clean up

7 Packaging completed products

8 Moving completed products from production to finished goods warehouse

Provide at least two possivle cost frives that could be used to allocate the cost of each of the items listed above