Allocating Support Costs using the Single Rate Method

Описание: This video shows how to allocate the costs of a support department using the single-rate method. Under the single-rate method, one overall rate is calculated that includes both variable costs and fixed costs. This rate is then applied to each division. Support department costs in this manner three different ways:
(1) using budgeted costs and budgeted hours
(2) using actual costs and actual hours
(3) using budgeted costs and actual hours

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