ALLOCATION-OF-SUPPORT-DEPARTMENT-COSTS-豆柴文库

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ALLOCATIONOFSUPPORTDEPARTMENTCOSTS,
COMMONCOSTS,ANDREVENUES

TRUE/FALSE

1.	Thedualcost-allocationmethodclassifiescostsintotwopools,abudgetedcostpoolandanactualcostpool.

	Answer:	False	Difficulty:	1	Objective:	1
	TermstoLearn:	dual-ratecost-allocationmethod
	Thedualcost-allocationmethodclassifiescostsintotwopools,avariablecostpoolandafixedcostpool.

2.	Usingthesingle-ratemethodtransformsthefixedcostsperhourintoavariablecosttousersofthatfacility.

	Answer:	True	Difficulty:	3	Objective:	1
	TermstoLearn:	single-ratecost-allocationmethod

3.	Thesingle-ratecost-allocationmethodprovidesbetterinformationfordecisionmakingthanthedual-ratemethod.

	Answer:	False	Difficulty:	2	Objective:	1
	TermstoLearn:	single-ratecost-allocationmethod,dual-ratecost-allocationmethod
	Thedual-ratecost-allocationmethodprovidesbetterinformationfordecisionmakingthanthesingle-ratemethod.

4.	Anadvantageofthesingle-ratemethodisthatitiseasierandalwaysthemostaccuratecost-allocationchoice.

	Answer:	False	Difficulty:	2	Objective:	1
	TermstoLearn:	single-ratemethod
	Thesingle-ratemethodistheeasiestcostallocationmethod,butitistheleastaccuratecost-allocationchoice.

5.	Whenbudgetedcost-allocationratesareused,user-divisionmanagersfaceuncertaintyabouttheallocationratesforthatbudgetperiod.

	Answer:	False	Difficulty:	2	Objective:	2
	TermstoLearn:	single-ratecost-allocationmethod,dual-ratecost-allocationmethod
	Whenbudgetedcost-allocationratesareused,user-divisionmanagersfacenouncertaintyabouttheallocationratesforthatbudgetperiod.

6.	Whenbudgetedcost-allocationratesareused,managersofthesupplierdivisionaremotivatedtoimproveefficiency.

	Answer:	True	Difficulty:	2	Objective:	2
	TermstoLearn:	single-ratecost-allocationmethod,dual-ratecost-allocationmethod

7.	Whenbudgetedcost-allocationratesareused,variationsinactualusagebyonedivisionaffectthecostsallocatedtootherdivisions.

	Answer:	False	Difficulty:	2	Objective:	2
	TermstoLearn:	single-ratecost-allocationmethod,dual-ratecost-allocationmethod
	Whenactualcos