1. Trad OH Application
1. Select Cost Pool
2. Identify Costs for Cost Pool
3. Select Cost Allocator and
Allocate Costs to Cost
Objectives

2. Trad OH Application
A B C D

3. Trad OH Application
$$Costs Incurred$$
A B C D

4. Trad OH Application
$$Costs Incurred$$
1 Overhead Cost Pool
A B C D

5. Trad OH Application
2 $$Costs Incurred$$
1 Overhead Cost Pool
A B C D

6. Trad OH Application
2 $$Costs Incurred$$
1 Overhead Cost Pool
$12 per DLH
A B C D

7. Trad OH Application
2 $$Costs Incurred$$
1 Overhead Cost Pool
3 $12 per DLH
A B C
$
D
$ $ $