1. which of the following is not a criterion used to allocate fixed cost? a)ability to bear costs b)equity c)fessible outcomes d)relative benefits 2. managers are correct when they perceive that almost all cost allocations are a)insignificant b)arbitrary c)designed to make them look bad d)unnecessary 3. cost-plus contracts are common in which of the following industries? a)manufactured home builders b)soft drink bottlers c)defense contractors d)newspaper publishers