Distinguish between the$$ single$-$rate and the$$ dual$-$rate methods.

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Part $1$

The$$ single$-$rate $($cost$-$allocation$)$ method makes

$$

$$

a

no

distinction between fixed costs and variable costs in the cost pool. It allocates costs in each cost pool to cost objects using

$$

$$

a different

the same

rate per unit of the single allocation base.