Traditional Versus ABC Overhead Allocation Method

Process Flow and Labor Force:

Raw Material From Suppliers

Product A Production Line $(50$ Line Workers$)$

Raw Material Storehouse in the Factory $($Raw Material Added to all $3$ Production Lines$)$ Product B Production Line $(60$ Line Workers$)$ Inspection $(10$ Inspectors$)$ Finished Goods

Product C Production Line $(7$ Line Workers$)$

$2-$ Engineers $5-$ Administrators and Floor Supervisors $1$ Fork Lift Operator $1$ Janitor