(8) P15-30 (similar to) The Western Mountain Company has prepared department overhead budgets for budgeted-volume levels before allocations as follows: (Click the icon to view the department overhead budgets.) Question Help Management has decided that the most appropriate inventory costs are achieved by using individual department overhead rates. These rates are developed after support-department costs are allocated to operating departments Bases for allocation are to be selected from the following: (Click the icon to view the data) Read the requirements.