If the allocation is for performance evaluation,how would the allocation of variable support department costs be calculated?

Question

Quizplus · Accepted Answer

For performance evaluation, the allocation of variable support department costs is typically calculated using the budgeted rate multiplied by the actual usage. This method holds the department accountable for the actual resources used but avoids penalizing or rewarding the department for variations in the support department's costs that are outside its control.

If the Allocation Is for Performance Evaluation,how Would the Allocation