The choice between actual usage and budgeted usage for allocating fixed costs can affect a manager's decisions.

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The choice between actual usage and budgeted usage for allocating fixed costs can affect a manager's decisions as it can impact the accuracy of cost accounting and affect the allocation of resources. If actual usage is used, it may result in more accurate costing data but may not be available until after the costs have been incurred. On the other hand, if budgeted usage is used, it may provide more timely cost data but can be less accurate if actual usage differed significantly from the budgeted amount. This can affect a manager's decision, as they may allocate resources differently based on the costing data available.

The Choice Between Actual Usage and Budgeted Usage for Allocating