Problem: In the Seligram Industries case Next, look at Exhibit 3 and try to relate it to Detroit Lofts in Module 2 or the opening roommate example in this module where we lump all common costs into one bill. How is this bill split among products? I.e., which product eats more of the bill? One that uses more direct labor or more machine hours? In the roommate example, the total rent was $1,800. What is the total overhead here? In the roommate example, the total square footage was 900. What is the total direct labor consumed by all products? In the roommate example, each square foot was "taxed" at $2. What is the overhead tax rate here? Suppose a product uses one dollar of direct labor. How much of the overhead bill does it eat? Its total cost is $1 of its own cost plus $1.45 of its share of the common bill.