The Dual-Rate Cost-Allocation Method Classifies Costs in Each Cost Pool

Multiple Choice

The dual-rate cost-allocation method classifies costs in each cost pool into a:

A) direct-cost pool and a reciprocal-cost pool.
B) used-capacity-cost pool and a practical-capacity-cost pool.
C) budgeted-cost pool and an actual-cost pool.
D) variable-cost pool and a fixed-cost pool.