微信扫一扫
实时资讯全掌握
| Which one of the following allocation approaches will ensure that the production departments do not underestimate their planned usage of service at the start of the budget period as well as make the service departments cost efficient? A. The use of actual rates and actual hours for both fixed and variable costs. B. Budgeted rates and standard hours allowed for output attained for variable costs and budgeted rates and capacity available for fixed costs. C. The use of rates and quantities based on long-term historical averages for both variable and fixed costs. D. The use of a budgeted lump-sum amount based on estimates provided by the production departments for both variable and fixed costs. |