MMWMW 1.300 FlnllhlngDcpnrlmom........... 13.000 mm..:.-.:..-...-..... a,\" 1"\" lg' Determine the amount of overhead that would be assigned to the job if the company used the overhead rates developed in (1) above. Then determine the amount of overhead that would be assigned to the job if the company used the overhead rates developed in (2) above. Explain to the president why the step-down method provides a better basis for computing predetermined overhead rates than the direct method