Lovejoy Salon is located in Long Beach and provides several hair services including cuts, color, highlights, and special occasion hair styles. The salon is considering a change from a single department overhead rate for allocating indirect costs to an activity$-$based costing method. Lovejoy Salon's policy is that any customer can request for defects to be corrected even if it is not the fault of the stylist.

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.