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Allocate overhead using a single plantwide rate, multiple department rates, and activity-based costing Downhill Sports Inc. manufactures two products: snowboards and skis. The factory overhead incurred is as follows: The activity base associated with the two production departments is direct labor hours. The indirect labor can be assigned to two different activities as follows: The activity-base usage quantities and units produced for the two products follow: 1. Determine a single plantwide factory overhead rate based upon direct labor hours. Direct labor overhead rate: : per direct labor hour 2. Determine the total and per-unit factory overhead costs allocated to each product, using the plantwide overhead rate in (1). Round per unit amounts to the nearest whole cent. The plantwide overhead method allocates $ of overhead to each product, while the multiple production department method allocates \& overhead to snowboards and distort the allocation of overhead because they account for how each product consumes overhead. In contrast, activity-based costing allocates $ to skis. Activity-based costing accurately allocates factory overead bese for how each product consumes overhead. Snowboards consume direct labor hours in the Finishing Department, which hi overhead. In addition, snowboards consum production control and materials handling overhead than do skis. This i because snowboards are made in lots, representing a variety of styles. Thus, snowboards have activity costs than skis