11. Use of a plantwide factory overhead rate assumes that the activities causing overhead costs are different across different departments and products. 
 

12. If the activities causing overhead costs are different across different departments and products, use of a plantwide factory overhead rate will cause distorted product costs. 
 

13. If the budgeted factory overhead cost is $460,000, the budgeted direct labor hours is 80,000, and the actual direct labor hours is 6,700 for the month, the amount of factory overhead to be allocated is $38,525 (if the allocation is based on direct labor hours). 
 

14. If the budgeted factory overhead cost is $460,000, the budgeted direct labor hours is 80,000, and the actual direct labor hours is 6,700 for the month, the factory overhead rate for the month is $68.65 (if the allocation is based on direct labor hours). 
 

15. A single plantwide overhead rate method is very expensive to apply. 
 

16. Multiple production department factory overhead rates are most useful when production departments differ in their manufacturing processes. 
 

17. Multiple production department factory overhead rates are most useful when production departments are very similar in their manufacturing processes. 
 

18. Multiple production department factory overhead rates are more accurate and more costly than are plantwide factory overhead rates. 
 

19. Multiple production department factory overhead rates are less accurate and less costly than are plantwide factory overhead rates. 
 

20. A plantwide factory overhead rate assumes that all overhead is directly related to one activity representing the entire plant.