tion 26 Cost allocation of shared facilities cost is intended to remind managers How dependent the managers are for these facilities. o Why the firm invests in these facilities O How much capacity a firm has Both the cost and value of using shared resources The cost of using a shared resource stion 28 The most clear and unbiased basis for cost allocation exists when which one of the following can be deterr O Cost shifting Cause-and-effect relationship. O Ability-to-bear O Equity share O Benefit received on 29 omplete rediprocated costs is the support department's onvn costs plus any interdepartmental cost allocatio True False estion 30 An alternative way to implement the reciprocal method is to formula and use linear equation O True False