Budgeted Cost Rates Are Used for Allocating Variable Costs of Service

question 20

Multiple Choice

Budgeted cost rates are used for allocating variable costs of service departments to user departments because ________.

• A)it protects user departments from intervening price fluctuations
• B)it protects user departments from inefficiencies in service departments
• C)it protects managers in producing departments from uncontrollable costs
• D)all of the above

---

Definitions:

Philippe Pinel

A French physician known for his humane treatment of psychiatric patients in the late 18th and early 19th centuries, often regarded as a founder of modern psychiatry.

Moral Treatment

An approach to mental health care in the 18th and 19th centuries that emphasized humane and respectful techniques.

Dorothea Dix

A pioneering advocate for the mentally ill in the 19th century, who played a key role in the creation of the first generation of American mental asylums.

Discrete Disorders

Mental or physical health conditions with specific, identifiable symptoms and diagnostic criteria.