When it comes to allocating departmental costs, which of the following statements is true? After allocation, the total amount of indirect costs of an organization will most likely depend on the cost allocation method used After allocation, the total amount of direct costs of operating departments will most likely depend on the cost allocation method used After allocation, the total amount of indirect costs of operating departments will most likely depend on the cost allocation method used None of the above If a company operates at full capacity in 2021, and has no plan to increase capacityin 2022 No decision taken in 202 1 can decrease xed costs per unit in 2022 Its master-budget capacity in 202 1 must be lower than practical capacity in 2022 In 2022, it must accept one-time orders based on the difference between revenues and xed costs Its 2021 theoretical capacity must be above the practical capacity of the year Under variable costing, inventoriable costs are the sum of All variable costs All variable manufacturing costs All variable nonmanufacturing costs All manufacturing costs Suppose a company operates with some spare capacity. The decision to accept one-time special orders should be based on The xed costs per unit of both the special order and regular products The selling price of the special order The contribution margin per unit of the special order The degree of operating leverage Suppose a company adopts ioh costing and uses the actual costing approach. Then, estimating the manufacturing costs per unit requires Information on actual manufacturing direct cost rates Information on budgeted manufacturing indirect cost rates Information on master-budget capacity Information on all period costs After allocation of the indirect cost of support deparhnents to operating departments The reciprocal method leads to more accurate estimates of the resources consumed by operating departments compared to the direct method The reciprocal method results in higher estimates of total overhead costs compared to the direct method The support departments will typically be m and the operating departments will typically be m The total indirect costs of the organization increase by the amount of support department overhead costs allocated to operating departments The process of cost accumulation 15 performed only when using Activity-based costing Tends to over-cost those cost objects that have few cost drivers Requires that managers identify period costs and inventoriable costs Consists in the process of collecting cost data related to cost objects