Why might a manager prefer that budgeted rather than actual indirect cost-allocation rates be used for costs

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Why might a manager prefer that budgeted rather than actual indirect cost-allocation rates be used for costs being allocated to her department from another department?

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Cost Accounting A Managerial Emphasis

ISBN: 9780135004937

5th Canadian Edition

Authors: Charles T. Horngren, Foster George, Srikand M. Datar, Maureen P. Gowing

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