When multiple production department rates are used to apply overhead to products, Os all manufacturing costs are first directly traced to support and production departments and then support department costs are allocated to production departments Ob. support department costs are allocated to production departments and then all overhead costs are directly traced to support and production departments Oc all overhead costs are fint directly traced to support and production departments and then support department costs are allocated to production departments Od only fixed overhead couts are fint directly traced to support and production departments and then support department costs are allocated to production departments