Which of the following statements regarding lag measures is true? Lag measures are measures that relate to customers. Lag measures are factors that drive future performance. Lag measures are performance drivers. Lag measures include measures such as customer profitability. Abound Company has two support departments ( $1 and S2) and two producing departments (X and Y ). Department S1 serves Departments S2,X, and Y in the following percentages, respectively: 10%,35%, and 55%. Department $2 serves Departments $1,X, and Y in the following percentages, respectively: 6%,50%, and 44%. Direct department costs for $1,$2,X, and Y are $15,000,$8,000,$105,000, and $97,500, respectively. Using the direct method, what are the total costs to be allocated from Department S1? (Round to the nearest dollar if necessary.) \begin{tabular}{|l|} \hline$15.573 \\ \hline$800 \\ \hline$9,500 \\ \hline$15,000 \\ \hline \end{tabular} The material cost per equivalent unit using the weighted average costing method is calculated as total material costs to account for divided by equivalent units for materials. material costs added during the period divided by equivalent units for materials. total material costs to account for divided by number of partially completed units for materials. material costs added during the period divided by number of partially completed units for materials