25.

Question 25 3 pts Auburn Banking and Loan Company has six service departments (human resources, duplicating, janitorial, accounting, graphic design and food services) whose costs are allocated to the company's two subsidiaries (Auburn Personal Banking and Auburn Business Banking) on the basis of their relative sales. What type of costs will the president of Auburn Business Banking perceive the allocated service department costs to be? O Fixed costs O Opportunity costs O Direct costs O Variable costs