The "dual-rate" cost-allocation method classifies costs in each support dept into a ____. (select all that apply)

budgeted-cost pool and an actual-cost pool

direct-cost pool and an indirect-cost pool

variable-cost pool and a fixed-cost pool

direct-cost pool and a reciprocal-cost pool

manufacturing-cost pool and a non-manufacturing cost pool

Which of the following describes the direct method's allocation of support-dept costs?

It allocates support-dept costs to operating dept by fully recognizing the mutual services provided among all support depts

It allocates each support dept costs to operating depts only

It allocates support-dept cost to other support depts and to operating depts in a sequential manner that partially recognizes the mutual services provided among all support dept.

It requires managers to rank the support depts after predicting the usage of multiple support depts