A multitude of companies allocate their internal support department cost to operating departments. Which is NOT a reason for allocating service costs?

A. Make operating managers aware that the internal service they receive is costly and so should not be wasted.

B. In order to evaluate operating managers performance more accurately and fairly by including only the controllable (manageable) costs by operating managers.

C. In order to remind operating managers that their department revenues should be adequate enough to cover some share of support costs and their own costs.

D. In order to stimulate operating managers to exert pressure on support managers in order to better manage both service costs and quality.

Comments:

- Can you explain in detail why answer B would be the correct answer?

- This is a created example which complies with Chegg's honor code.