Resource Consumption Accounting (RCA)employs an Allocation Procedure Akin to a Dual-Rate

Resource consumption accounting (RCA) employs an allocation procedure akin to a dual-rate system.For each cost/resource pool, cost assignment rates

A) for fixed costs are based on actual quantity, while rates for variable costs are based on budgeted quantities.
B) for fixed costs are based on practical capacity supplied, while rates for variable costs are based on actual quantities.
C) for fixed and variable costs are based on actual output quantities.
D) for fixed and variable costs are based on budgeted quantities.
E) for fixed costs are based on practical capacity supplied, while rates for variable costs are based on budgeted quantities.