When choosing between using budgeted rates, and actual rates, which of the following is TRUE?

a$.$ When budgeted rates are used, users must wait till the end of the budget period to know what their costs are,

b$.$ Actual rates let users know in advance what their costs are.

c$.$ Budgeted rates based on user department estimates may lead to outsourcing needed work, rather than relyif. on an internal support department. $$ d$.$ Budgeted rates may help the manager of a support department to improve efficiency.

e$.$ With actual rates, a support department, rather than a user department, bears the risk of unfavourable cost variances.