When actual cost-allocation rates are used: A the other support and production departments using the services do not pay for costs that exceed the support department's budgeted overheads. O B. the other support and production departments using the services pay for inefficiencies of the support department providing the services. OC the support department bears the costs of inefficiencies and cannot charge these to the other support or production departments. OD.variations in actual usage by one department do not affect the costs allocated to other departments