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Lecture 64. In this Lecture, we solve *Chapter 13 – Exercise 8* on Factory Overhead Departmentalization from Cost Accounting: Planning and Control by *Adolph Matz* and **Milton F. Usry**. This exercise covers the complete allocation of service department costs to production departments using: ✔ Direct Method ✔ Step (Sequential) Method ✔ Algebraic (Reciprocal) Method In this lecture, I explain everything in a clear, exam-focused and easy-to-follow way so you can confidently understand: • How to distribute service department overhead • The correct sequence in the Step method • How to solve simultaneous equations in the Algebraic method • Comparison of results under all three methods This video is highly useful for B.Com, BBA, CA, CMA, ACCA and university students preparing for Cost Accounting exams. If you want strong conceptual clarity and step-by-step problem solving, this lecture will help you a lot. Like, share, and subscribe for more solved problems from Cost Accounting and other accounting subjects. #CostAccounting #FactoryOverhead #Departmentalization #DirectMethod #StepMethod #AlgebraicMethod #ReciprocalMethod #MatzUsry #AccountingLecture #AccountingStudents #BCom #ACCA #CMA #CAStudents #bscommerce #adpcommerce #adpaccounting