Why might a company allocate fixed costs using budgeted total capacity available (theoretical or practical) rather than

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Why might a company allocate fixed costs using budgeted total capacity available

(theoretical or practical) rather than budgeted utilization in the coming period?

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Cost Accounting A Managerial Emphasis

ISBN: 9780131810662

8th Edition

Authors: Charles T. Horngren, George Foster, Srikant M. Datar

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