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Under dual-cost allocation, fixed costs are allocated on the basis of a user department's:
Sexual Patterns
Typical behaviors, practices, or attitudes regarding sex, which can vary widely among individuals and cultures.
Sexual Attitudes
Individual beliefs and feelings regarding sexuality, including moral perspectives, behaviors, and what is considered appropriate or inappropriate.
Pornography
Depiction of sexual content aimed at creating sexual arousal in the viewer.
Premarital Sex
Sexual activity practiced by individuals before entering into marriage.
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