Why might a manager prefer that budgeted rather than actual cost-allocation rates be used for costs being allocated to his or her department from another department? HOU --- A. Inefficiencies at the department providing the service do not affect the costs allocated to the user department. B. The cost allocated to a particular user department does not depend on the amount of resources used by other user departments. C. The user knows the costs in advance and can factor them into ongoing operating choices. D. It focuses management's attention on managing unused capacity. E. It signals to department managers how variable costs and fixed costs behave differently.

Select all that apply.

Why might a manager prefer that budgeted rather than actual cost-allocation rates be used for costs being allocated to his or her department from another department? A. Inefficiencies at the department providing the service do not affect the costs allocated to the user department. B. The cost allocated to a particular user department does not depend on the amount of resources used by other user departments. C. The user knows the costs in advance and can factor them into ongoing operating choices. D. It focuses management's attention on managing unused capacity. E. It signals to department managers how variable costs and fixed costs behave differently