a. Cannot be readily traced to one department. b. Are allocated to departments based on the relative ben- efit each department receives. c. Are the same as uncontrollable expenses. d. a, b, and c above are all true. e. a and b above are true. a. Cannot be readily traced to one department. b. Are allocated to departments based on the relative ben- efit each department receives. c. Are the same as uncontrollable expenses. d. a, b, and c above are all true. e. a and b above are true