11 one of the important aspects about the dual rate method is that it allows manager 4302431

 

11)

One of the important aspects about the dual-rate method is that it allows managers to see how variable and fixed costs behave differently.
11)

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12)

The user department is responsible for any unfavourable cost variances during the budgeting period if budgeted prices and quantities are used for cost allocation.
12)

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13)

User departments will be able to determine their allocated costs for each category in advance if budgeted usage is the allocation base.
13)

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14)

A budgeted rate helps to motivate the manager of a support department.
14)

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15)

A support department adds value directly to a product or service, which is observable by the customer.
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16)

The direct allocation method ignores any services rendered between support departments.
16)

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17)

The step-down allocation method allows partial recognition of services rendered by support departments to other support departments.
17)

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18)

The reciprocal allocation method does not incorporate interdepartmental relationships fully into the support department cost allocations.
18)

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19)

The incremental common cost allocation method requires that one user be viewed as primary and other users as incremental.
19)

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20)

Allowable cost is the cost that the parties to a contract agree to exclude from reimbursed costs.
20)

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