multiple production department factory overhead rate method. The following factory overhead was budgeted for Pineaple: In addition, the direct machine hours (dmh) used to produce a unit of each product in each department were determined from engineering records, as follows: Commercial Motor : per unit Commercial Motor s perer unit Residential Motor : per unit c. Recommend to management a product costing approach, based on your analyses in (a) and (b). rates are. . Thus, Peach should consider I the easier. ? rate method in this situation. However, the two production department overhead