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Overhead Overhead Change in
Allocation Allocation Allocation
per Unit per Unit (B – A) / A
Low
Medium
High
Low: Quantity Rate = Total
Total
Units
Medium:
Machining hours /hour
Setup setups /setup
Order Processing orders /order
Total
Units
High:
Machining hours /hour
Setup setups /setup
Order Processing orders /order
Total
Units
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Overhead Overhead Change in
Allocation Allocation Allocation
High 30.00 25.46 -15.1%
Total 9,290$
Units
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