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Answer (B) is correct . Basing the allocation of service department cost on anticipated usage forces using department managers to realistically assess their projected needs. Waiting until actual usage levels are known unfairly penalizes departments that had unforeseen emergency needs arise.

Answer (A) is incorrect because When service costs are spread evenly over using departments regardless of usage level, departments that use lower amounts of services unfairly subsidize departments that use higher levels.
Answer (C) is incorrect because Waiting until actual usage levels are known unfairly penalizes departments that had unforeseen emergency needs arise.
Answer (D) is incorrect because Revenues do not necessarily have any correlation with the levels of service department usage.