QUESTION 13

1. Which of the following is not a reason for cost allocation?

   	A.	Cost determination of product or service
   	B.	Maximization of direct cost efficiency
   	C.	Cross-department monitoring
   	D.	Cost-based reimbursement

3 points

QUESTION 14

1. Which of the following would be an appropriate cost-allocation base for allocating the cost of the company cafeteria?

   	A.	Square footage occupied by user departments.
   	B.	User departments' work hours.
   	C.	Salaries of user departments' personnel purchasing meals.
   	D.	Number of meals served to user departments.