It is important that a standard rate rather than actual expenses be used to charge service department costs to producing departments so that:

a. production department managers know the amount of usage at the beginning of the year.
b. extra costs resulting from inefficient operations in service departments cannot be passed on to the production departments.
c. service department managers don't need to worry about meeting their budgets.
d. extra costs resulting from inefficient operations in production departments can not be passed on to the service departments.


b

Business

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