When calculating an allocation rate for estimated fixed production overhead cost, accountants, working with other managers, choose the A. Allocation base to use as the denominator B. Allocation base to use as the numerator C. Allocation base that minimizes total fixed production overhead D. Allocation base to use as the rate QUESTION 8 Some companies use throughput costing for internal purposes because A. They believe only direct materials costs are truly variable in the short run B. They believe direct labor costs are fixed in the short run C. They believe all overhead costs are fixed in the short run D. All of the above