Under dual-cost allocation,, fixed costs are allocated on the basis of a user department's: 01. either long-run usage or short-run usage of a service department's output. 02. neither long-run usage nor short-run usage of a service department's out put. 03. long-run usage of a service department's output. 04. long-run usage and short-run usage of a service department's output. 05. short-run usage of a service department's output