Chapter 06 Support Departement Cost Allocation [ppt]

After studying this Chapter 06 Support Departement Cost Allocation, you should be able to:

1. Describe the difference between support departments and producing departments.
2. Explain five reasons why support cost may be assigned to producing departments.
3. Calculate charging rates, and distinguish between single and dual charging rates.
4. Allocate support center costs to producing departments using the direct method, the sequential method, and the reciprocal method.

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Also see for downloading Chapter 07 Joint Productand By-Product Costing