COST ACCOUNTING FIRST \& SECOND ALLOCATION APPLICATION Factory overheads periodic amounts, departments related with production, allocation basis and data are given below: FA 1. Make the allocation of the factory overheads to all departments with the related allocation rates 2. Compute the first allocation totals. 3. Compute the second allocation totals with Direct and Step-Down Methods. COST ACCOUNTING FIRST \& SECOND ALLOCATION APPLICATION Factory overheads periodic amounts, departments related with production, allocation basis and data are given below: FA 1. Make the allocation of the factory overheads to all departments with the related allocation rates 2. Compute the first allocation totals. 3. Compute the second allocation totals with Direct and Step-Down Methods