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Tamarisk Corp. makes many products but is best known for its two styles of park benches: Classic and Modern. Tamarisk initially set up its MOH allocation system to pool all MOH costs into two key departments: Assembly and Finishing. It based Assembly MOH costs on machine hours, and Finishing MOH costs on DL hours. The company understood its costs, set selling prices to cover its costs, and carried on smoothly-until now. Tamarisk's president received some phone calls from community members complaining about the bench pricing and reporting that a non-community supplier is priced 25% lower than Tamarisk's listed price. In an effort to better understand its costs, Tamarisk's accountants gathered the following information for the two departments. Then it found more detailed information on key activities within its overhead costs