Which of the Following Characteristics Is a Consequence of the Implementation

Multiple Choice

Which of the following characteristics is a consequence of the implementation of a plant-wide allocation rate?

A) The uniqueness of individual departments is not reflected in the cost numbers.
B) Allocations are first conducted among departments, and then aggregated for the plant as a whole.
C) Downstream costs are not measured at all.
D) Managers have absolutely no incentive to control costs.