Choose the most appropriate cost allocation base criterion to fill in the blanks: In cost allocation decisions, (criterion) is most likely to subsidize poor performers at the expense of the best performers. To guide cost allocation decisions, is the primary criterion used in activity-based costing. To guide cost allocation decisions, may use an allocation base of division revenues to allocate advertising costs. To guide cost allocation decisions, is the criterion often cited in government contracts. [Choose] Benefits Received Fairness or Equity Ability to Bear Cause and Effect