The ___________ cost-allocation method determines the weights for cost allocation by considering each user of the cost as a separate entity.

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The stand-alone cost-allocation method is based on the concept that every department or user of a particular cost is a separate entity, and it allocates costs to each user independently. This method is suitable for situations where each department/user uses resources in a unique way and has no impact on other departments/users.

The ___________ Cost-Allocation Method Determines the Weights for Cost Allocation