QUESTION 25 The use of a dual-rate cost-allocation method recognizes the a. Improvements in technology allowing for use of multiple cost pools. O b. Need to use both budgeted and actual cost rates when allocating. C. Need to use both budgeted and actual usage of quantities when allocating, Behavior aspect of costs. QUESTION 21 If a cost is incurred for more than one user, that cost is considered a(n): a. homogeneous cost. b.common cost. OC. stand-alone cost. d. incremental cost