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This is not a recognized method of allocating service and support costs to user departments. Actual rates and actual hours used are not practical to use for cost allocations, because their totals are not known until well after the reporting period in which the costs need to be allocated.
This describes a dual-rate allocation system with variable and fixed costs allocated separately. Budgeted rates and standard hours allowed for actual work done are used to allocate variable costs. Budgeted rates based on capacity available and budgeted hours of usage for each department are used for fixed costs. The fixed allocation rate per hour is the total budgeted fixed cost divided by the total of the hours available instead of divided by the total of the budgeted hours for all departments. Assuming that not all of the capacity is budgeted to be used (the hours available are greater than the total of the hours budgeted by the user departments), this focuses management's attention on the unused capacity in the service department, since the fixed cost of the hours not budgeted to be used will remain in the service department. This will make the service department more cost-conscious and thus more efficient. Since variable costs are being allocated based on the standard number of hours allowed for the actual usage, production departments should not be as tempted to budget their usage low as they would be if the variable costs were being allocated according to their budgeted number of hours.
This is not a recognized method of allocating service and support costs to user departments. In addition, it would not discourage production departments from underestimating their planned usage of service, nor would it make the service departments cost efficient.
This is not a recognized method of allocating service and support costs to user departments. In addition, it would probably encourage user departments to underestimate their planned usage of service, since lower planned usage would mean lower cost allocation. It would also not make the service departments more cost efficient.