Question:1 The ________ method of cost allocation is based on the assumption that all costs are ________ and are ________ evenly over the units produced. This method is simple and easy to use, but it may not reflect the ________ of actual cost allocation in a dynamic production environment. In contrast, the ________ method involves ________ the costs directly to the specific ________ or ________ where they are incurred. This method is more accurate, but it requires detailed ________ of costs and can be ________ to implement in complex manufacturing processes.