Discussion Initial Response Due by Wednesday: Lovejoy Magical Creature Training is a service company that provides training for pet parents and their magical creatures. The company is changing from a single department overhead rate for allocating indirect costs to activity-based costing method. Part 1: Use the data below to compute and allocate Single Department Overhead Rate. There are two steps in this process. Use the 'Customer Totals' data to compute the overhead rate. Part 2: Use the data below to compute and allocate Activity Based Costing of overhead costs. There are two steps in this process. Use the activity totals to compute the overhead rate. Part 3: Not all customers generate profit. Using results from the ABC table, discuss tactics for professionally 'firing' the unprofitable customer. Discussion Response Due by Saturday: Respond to another student's discussion of Part 3. Lovejoy Magical Creature Training charges $20,000 per training event and has been using hours of private training as its allocation base. The company offers free video consults intended to reinforce training techniques from the private training sessions. Customers also receive free access to testing and training technology to include the library of training techniques.