7.13 Why do management accountants allocate indirect costs to responsibility centres? Refer to the Real life' titled 'Overhead costs and price setting at Dalrymple Bay Coal Terminal in the section Allocating indirect costs to responsibility centres? What problems were encountered in allocating Prime Infrastructure Group's costs to Dalrymple Bay Coal Terminal (DBCT) and what effect did this have on DBCT's cost per loaded tonne? LO 7.9 REALLIFE