33. A cost pool is A) allocated using a single allocation base. B) not necessary in cost-plus contracts. C) a method of allocating costs among service departments. D) useful when separating mixed costs into their fixed and variable components. 34. When the level of activity increases, total fixed costs A) remain the same within the relevant range. B) decrease inversely with the change in activity. C) increase within the relevant range. D) decrease. 35. Intermodal Moving uses the direct method and allocates its maintenance costs on th basis of repair hours and its payroll department costs on the basis of employees. Estimated costs and information on the services and production departments follow Payroll Maintenance Packing Driving $36,000 $48,000 30 employees, 280 repair hours 10 employees, 1,960 repair hours How much of the payroll and maintenance costs will be allocated to the packing department? Payroll Maintenance $27,000 $6,000 $1,200 $6,000 $900 $171.43 $27,000 $21.43 "n full costing. when does fixed manufacturing overhead become an exper