To Guide Cost Allocation Decisions, the Benefits-Received Criterion ________

Multiple Choice

To guide cost allocation decisions, the benefits-received criterion ________.

A) generally uses the cost driver as the cost allocation base
B) advocates allocating costs in proportion to the cost object's ability to bear costs allocated to it
C) is the primarily used criterion in activity-based costing
D) may use an allocation base of division revenues to allocate advertising costs