1 At the break-even point, total revenue equals total fixed costs. True False 1 points QUESTION 2 Which of the following is not a step in the cost allocation process? a. Calculate the cost involved in each step of the production process. b. Select an allocation base to relate the cost pools to the cost objectives. c. Form cost pools. d. Identify the cost objectives. 1 points QUESTION 3 When service department costs are allocated using actual costs and actual usage, the amount allocated to one department will depend on the usage of other departments. True False 1 points QUESTION 4 Which of the following is most likely to be a variable cost? a. Depreciation of a factory building b. Direct labor c. Factory janitor salaries d. Total costs of producing products 1 points QUESTION 5 Service department costs are allocated to producing departments a. so that the costs can be allocated to the products in the producing departments. b. so that less cost is allocated to service departments. c. so that the service will not be purchased externally. d. All of these answer choices are correct