When allocating capacity costs to products, controllable and non-controllable cost pools need to be allocated to cost objects.

Name: When allocating capacity costs to products, controllable and non-controllable cost pools need to be allocated to cost objects.
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Quizplus · Accepted Answer

Capacity costs are typically considered fixed costs, not directly divided into controllable and non-controllable pools for allocation to products. Allocation is usually based on estimated usage or drivers, not controllability.

When Allocating Capacity Costs to Products, Controllable and Non-Controllable Cost