$7.$ The management of ROX Company wishes to encourage all other departments to use the legal department, as circumstances

warrant. To accomplish this, which of the following should legal department costs be allocated to$?$

A$.$ Allocated to users on the basis of the actual cost of hours used.

B$.$ Allocated to users on the basis of the budgeted cost of actual hours used

C$.$ Allocated to users on the basis of standard cost for the type of service provided.

R

D$.$ Absorbed as a corporate expense.