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Which of the following is not one of the objectives of cost allocation? Motivate managers to exert a high-level of effort. Provide useful departmental and

Which of the following is not one of the objectives of cost allocation?

Motivate managers to exert a high-level of effort.

Provide useful departmental and product costs.

Identify production constraints.

Provide the right incentive for managers to make decisions.

Provide an appropriate basis for performance evaluation.

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