Required: Single Cost Driver 1) Calculate an allocation rate for the total overhead using gallons as the single cost driver. Determine the total overhead to be allocated to each product line. Determine the cost per unit of each product, allocating overhead using gallons. ABC 2) Calculate the overhead assigned to each ABC cost pool, and calculate a rate for each cost pool using the designated cost driver. Determine the total overhead to be allocated to each product line using ABC techniques (the use of separate cost drivers for each cost pool). Determine the cost per unit of each product using ABC.