The Boeing Company allocates its overhead costs to four production departments: Engineering, Manufacturing, Quality Control, and Maintenance. The total overhead costs for the period are $10,000,000. The allocation bases and usage for each department are as follows:

Department	Allocation Base	Usage
Engineering	Number of Projects	100
Manufacturing	Direct Labor Hours	50,000
Quality Control	Inspections Conducted	1,000
Maintenance	Machine Hours	20,000

Calculate the overhead allocation rate for each department and discuss how these rates reflect the utilization of resources in each department.