Astro Company has found that total factory overhead is usually about 60% of direct labor cost. The business manufactures one product that is processed in three different manufacturing departments: A, B, and C. In Department A, much expensive machinery is used. In Department B, some machinery is used. In Department C, virtually no machinery is used, all the work being manual work. There is a great difference in the amount of time required to process various jobs in the different departments. Under these circumstances do you believe that the company should charge factory overhead to each job at the rate of 60% of direct labor? If not, what would you recommend?