Overhead Rate for Multiple Products and Over/Under-Absorbed Overhead DigitalEar invented and patented a new digital behind-the-ear hearing aid with adaptive noise reduction and automatic feedback cancellation. DigitalEar produces four different models of its DigitalEar device. The following table summarizes the planned production levels, costs, and selling prices for the four DigitalEar devices for this yean: DigitalEar allocates both fixed and variable manufacturing overhead to the four devices using a single overhead rate, which Aeculiect Overhead Rate for Multiple Products and Over/Under-Absorbed Overhead DigitalEar invented and patented a new digital behind-the-ear hearing aid with adaptive noise reduction and automatic feedback cancellation. DigitalEar produces four different models of its DigitalEar device. The following table summarizes the planned production levels, costs, and selling prices for the four DigitalEar devices for this yean: DigitalEar allocates both fixed and variable manufacturing overhead to the four devices using a single overhead rate, which Aeculiect