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An advantage of using budgeted rates for cost allocation is that: a. users know in advance the cost rates they will be charged b. these

An advantage of using budgeted rates for cost allocation is that:

a. users know in advance the cost rates they will be charged

b. these rates motivate the provider of the service to improve efficiency

c. budgeted rates make the long-range planning process easier

d. all of the above are advantages

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