Blanket absorption rate VS separate absorption rate
　　An organization that uses absorption costing and has two or more production cost centers can choose between:
　　● Applying a single absorption rate for all its cost centers （blanket absorption rate）
　　● Having a separate absorption rate for each production cost center （separate aborption rate）
　　If a separate absorption rate is used for each department, charging of overheads will be fair and the full cost of production of items will represent the amount of effort and resources put into making them.
　　Example 5
　　O Co. has two production departments, for which the following budgeted information is available:
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