Windier Inci always staved abreast of prodaction methods, technolocy, and bowiness insight. However, it recentlv realited it had ipnored an important butiness consideration: the cost of MOH. The company had not considered more precise MOH cost alfocation methods until now. Toright this, managers examined the accountine wntem and interviewed production managers to understand conts The following four kry activity areas emereed as primary sources for all MOH, and related cost driver informatien is alvo inchaded here. tholudesront depreciation and velities (a) Organive Ue ictinity arcilinto the mont appropriate cout hierarchylevels