Discussion 2 v Does the allocation base matter for the overhead allocation in a normal costing system? For example, in our class work in chapter 4 we have seen the following used for the allocation base: Applying Overhead Lesson: Machine hours Application of Overhead Lesson: Direct labor hours Service Example with Proration Lesson: Direct labor cost Volume Based Overhead Allocation Lesson: Volume (number of units produced) Your initial post and analysis should be at least 2-3 paragraphs with explanation and support. Your writing should be in complete sentences and use proper grammar and spelling. Any references or resources should be cited. Your initial post is worth 7 points. You will not be able to see other student responses until you post your initial post. Responses: You should respond to at least TWO of your fellow classmates' initial posts. The response should be at least three complete sentences and is worth 3 points. CO 1: Summarize contemporary management techniques and apply to business situations. B