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Lecture 65. In this Lecture, we solve *Chapter 13 – Exercise 6* on Factory Overhead Departmentalization from Cost Accounting: Planning and Control by *Adolph Matz* and **Milton F. Usry**. This exercise focuses on: ✔ Allocation of service department costs using the *Step (Sequential) Method* ✔ Calculation of *Factory Overhead (FOH) Rate* for production departments In this lecture, I explain step by step: • How to determine the correct sequence in the Step Method • How service department costs are distributed to production departments • How to compute the final departmental overhead • How to calculate the FOH rate using the given activity base This video is especially helpful for B.Com, BBA, CA, CMA, ACCA, and university students preparing for Cost Accounting exams. If you want clear concepts, proper exam presentation, and easy numerical solving techniques, this lecture will help you understand everything in a simple way. Don’t forget to like, share, and subscribe for more solved exercises from Cost Accounting. #CostAccounting #FactoryOverhead #FOHRate #StepMethod #Departmentalization #MatzUsry #AccountingStudents #BCom #BBA #ACCA #CMA #CAStudents #bscommerce #adpcommerce #adpaccounting #bsaccounting