One condition that favours using departmental overhead rates,rather than a plant-wide overhead rate,is that different jobs or products use the departments to a different extent.

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Using departmental overhead rates would allow for a more accurate allocation of overhead costs to different jobs/products based on how much each one uses the different departments. This would not be possible with a plant-wide overhead rate, which would allocate overhead costs based on a single rate applied uniformly to all products/jobs regardless of their usage of different departments.

One Condition That Favours Using Departmental Overhead Rates,rather Than a Plant-Wide