The allocation bases to determine charging rates at the beginning of a year on the basis of budgeted usage permits

a$.$ producing departments to use support department allocations in developing overhead rates used in costing.

b$.$ budgeted data to overcome the efficiencies or inefficiencies of support departments.

c$.$ the usage of budgeted data in calculating actual product costs.

d$.$ the use of budgeted data in assigning production costs to support departments.

a$.$ the support departments should be responsible for their usage of resources.

b$.$ it results in overlooking the peak usage of the resources by the support department.

c$.$ they include efficiencies or inefficiencies achieved by the support department.

d$.$ the support department is allocated costs on the basis of their performance.