25) Managers allocate the salaries of human resource personnel to a producing department. The salaries are considered to be an) for the producing department and a(n) for the human resource department. A) direct cost; indirect cost B) indirect cost; direct cost C) indirect cost; indirect cost D) traceable cost common cast E) I am confused and don't know the answer 26) Why do companies develop cost allocation methods to assign service department costs to producing departments? A) to identify the total cost of production B) to accurately determine the inventory cost C) to determine the prices for products D) B and Cabove E) A, B, and above