Using your new knowledge of single application rate overhead allocation vs. activity-based costing:

1. Which types of firms do you think are more likely to use each method? For example, firms with more product lines are more likely to use activity-based costing.

• What industries (within manufacturing) are more likely to use single application rates vs. activity-based costing?

2. Then, pick one publicly trading company you are familiar with and see if you can find their 10-K disclosures regarding what overhead costs are allocated to costs of sales.