Test Information Description Instructions Multiple Attempts This test allows 2 attempts. This is attempt number 1. Force Completion This test can be saved and resumed later v Question Completion Status: Moving to another question will save this response. Question 5 Managers are affected by risks they have to take and would prefer to use A) actual rates for cost allocation because the rates are calculated from real amounts. B) actual rates for cost allocation because actual rates are easier to justify to users. C) budgeted rates for cost allocation because the rates are known in advance. D) budgeted rates for cost allocation because any variances are transferred to users. Moving to another question will save this response. ere to search o e