28) In service department cost allocations, sales dollars should be used as an allocation base whenever possible. 29) For performance evaluation purposes, variable service department costs should be charged to operating departments in predetermined, lump-sum amounts. 30) All charges for services computed using budgeted rather than actual rates should be removed from an operating department's performance report 31) Since sales dollars represents "ability to pay," it is superior to most oherbases used for allocating or charging service department costs 32) For performance evaluation purposes, any variance over budgeted fixed costs in a service department should be the responsibility of the service department and should not be charged to the departments that use the service