Which of the Following Formulas Should Be Used to Allocate

question 58

Multiple Choice

Which of the following formulas should be used to allocate variable costs from service departments to user departments?

• A) budgeted unit rate × total budgeted units planned to be used
• B) actual unit rate × total budgeted units planned to be used
• C) budgeted unit rate × actual units used
• D) actual unit rate × actual units used

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Definitions:

Thoracic Duct

The main lymphatic vessel that drains lymph from the lower and left side of the body into the circulatory system.

Lumbar Trunks

Large lymphatic vessels in the lumbar region of the body that drain lymph from the lower limbs, abdominal wall, and pelvic organs.

Subclavian Vein

A major vein on either side of the body that receives blood from the arm and the thorax, leading to the superior vena cava.

Cervical Lymph Nodes

Small, bean-shaped glands located in the neck region, part of the lymphatic system, involved in the body's immune response.