The technical service department of Georgia state university leased a photocopy machine

2. The allocation of fixed costs in service departments to user A) actual capacity used in last period B) budgeted capacity available to user C) actual usage by user department D) actual usage by service department Answer: departments is based on 3. When allocating fixed costs from service departments to production departments, managers should use instead of A) capacity used; capacity available B) capacity available; budgeted capacity C) capacity used; budgeted capacity D) capacity available; capacity used Answer 4. By-products differ from joint products because by-products have no joint costs before the split-off point B) joint costs betore to other products at the split-of point D) insignificant sales value when comparedtoohers at the split-off point Answer: C) significant sales value when compared to other products at the split-off point 5. The cost to serve percentage for a customer equals A) gross margin per unit divided by selling price per B) contribution margin per unit divided byli C) cost of goods sold per unit divided by selling prince er u D) er unit costs associated with customer divided by sales rerPer unit