O roblein Set: Module ) in History Cheechand Blade Huthome and Produc Cost Distortion changes tive types of specially alactic motor perhead rate for allocating factory qwertmad to the turn products. However, manager production department factory 1780,000 $1680,000 9.no0 hows hours (omh) used to produce a wall of each product in each duga wined from engineering records, as follows Commercial Residential 2.0 dun 3.0 dish 5.0 15 cited to the mercial and mura as the alocation base. Der uma the pay out factory give than department factory overhead rate method, using dired machine hours. as the allocation base for each department Par une racial products use more costly overheads than residential products malders the fact that the overheads are applied overly based on the direct labor hours. chods have the cams effect on the final costs