37. A contract that specifies that the supplier will be paid for the cost of production as well as some fixed amount or percentage of cost is called an) A) indirect cost budget. B) allocation cost pool. C) relative-benefits contract. D) cost-plus contract. 38. Excellence Pastries produces baked goods. Utility costs are allocated to the products based on the baking time required for the product. Utility costs of $291,500 are budgeted in a period when 550,000 total minutes of baking time and 100,000 minutes of cooling time are anticipated. If a batch of rolls bakes for 45 minutes, and then cools for 15 minutes, what amount of utility cost will be allocated to each batch of rolls? A) $20.18 B) $38.87 C) $31.80 D) $23.85 39. Indirect costs occur because resources are shared by more than one cost objective. A) True B) False 40. Which of the following is a measure of activity used to distribute indirect costs? A) Cost unitization B) Cost driver C) Cost objective D) Cost pool Date