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. Budgeted Factory Indirect Costs Activity Base Overhead Account Management Hours of private training $ 27,033.00 Video Consults Testing & Training Technology Total Hours of video consults Hours of private training $ $ 19,540.00 960.00 $ 47,533.00 Hours of Private Training Jack Mooney Selwyn Patterson J.P. Hooper Total Account Management 45 25 20 90 Video Consults 3 35 7 45 Testing & Training Technology 45 25 20 20 90 1b Allocate single department overhead to the different customer accounts Allocated Overhead Jack Mooney Selwyn Patterson J.P. Hooper Total