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21) When allocating service department costs to producing departments, which of the following guidelines is NOT followed? A) Allocate variable and fixed-cost pools separately. B)
21) When allocating service department costs to producing departments, which of the following guidelines is NOT followed? A) Allocate variable and fixed-cost pools separately. B) Establish the cost-allocation procedure before rendering the service. c) Evaluate performance using flexible budgets for each service department D) Establish the cost-allocation procedure after rendering the service
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