Mesa Telcom has three divisions, commercial, retail, and consumer, that share the common costs of the company's computer server network. The annual common costs are $2,800,000. You have been provided with the following information for the upcoming year: Commercial Retail Consumer Connections 45,000 58,000 122,000 Time on Network (hours) 184,000 225,000 391,000 The cost accountant determined $1,920,000 of the server network's costs were fixed and should be allocated based on the number of connections. The remaining costs should be allocated based on the time on the network. What is the total server network costs allocated to the Commercial Division, assuming the company uses dual-rates to allocate common costs? A general term for a metric that indicates how well an individual, business, product, or firm is working is called: Multiple Choice benchmarking. a responsibility center. a budget. a performance measure. Which of the following statements is/are true regarding managerial decisions? (A) The design and use of management control systems affects how an individual makes and implements decisions. (B) Rational managers will always make decisions that are in the best interest of the organization employing them. Multiple Choice Only B is true. Both of these are true. Only A is true. None of these is true. Which of the following departments would not be a cost center? Multiple Choice County fire department. University book store. University power plant. City building and grounds department