Understanding how the choice between allocation based on budgeted and actual rates include all of the following except

	a.	Budgeted rates provide certainty to users about charges and motivate the support division to control costs
	b.	It can compare budgeted and actual usage that can affect the incentives of division managers
	c.	Budgeted usage helps in planning and efficient utilization of fixed resources; actual usage controls consumption of variable resources
	d.	Having actual rates before the end of a fiscal period or product line run can improve management insight to control costs