The preferred$$ method, which captures the$$ benefits$-$received criterion of cost$$ allocation, is the

physical measures method.

The costs of processing a chicken are allocated to products in proportion to

physical volume produced.

Quality $$Chicken$\text{'}$s decision to process chicken is heavily influenced by the

kilograms of breasts and bones.

The parts of the chicken that provide relatively few benefits to Quality Chicken despite their high physical volume are the

$$