Many organizations have issued guidelines for indirect cost allocations. Using an Internet search engine such as Google.com, search for the term "indirect cost allocation guidelines" and select one site from those returned by the search. Answer the following questions from the information you find on this site:

1. What is the organization that is issuing the guidelines? What audience are the guidelines created for?

2. What costs are considered to be "indirect" within this industry?

3. How should the targeted organizations allocate their indirect costs? What allocation base or bases should they use to allocate their indirect costs?

4. Are these allocations consistent with "cause and effect" or "relative benefits"?