Walmart and Target are two retail giants known for their extensive store networks and diverse product offerings. They allocate their overhead costs using different methods.

Scenario: Walmart operates large-scale supercenters, while Target focuses on smaller-format stores. Both companies incur various overhead costs related to store operations and customer service.

Overhead Category	Walmart	Target
Store Operations	$2 billion	$1.5 billion
Customer Service	$1.2 billion	$1 billion

Additionally:

• Total Number of Stores (Walmart): 5,000
• Total Number of Stores (Target): 2,000

Requirements:

1. Calculate the overhead cost allocation rate per store for both Walmart and Target.
2. Determine the total overhead cost allocated to each store for both companies.
3. Analyze the differences in overhead cost allocation methods between Walmart and Target.