Walmart Inc. allocates its overhead costs to three departments: Store Operations, Logistics, and Administration. The total overhead costs for the period are $5,000,000. The allocation bases and usage for each department are as follows:

Department	Allocation Base	Usage
Store Operations	Square Footage	500,000 sq ft
Logistics	Number of Shipments	10,000
Administration	Number of Employees	100

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