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CarshipCompany operates a factory with two departments, X and Y. Which cost driver would likely be most accurate to allocate the cost of utilities to

CarshipCompany operates a factory with two departments, X and Y. Which cost driver would likely be most accurate to allocate the cost of utilities to heat and light the manufacturing facility to departments X and Y?

A.

Machine hours

B.

Units produced

C.

Units sold

D.

Square footage occupied.

E.

Direct labor hours

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