Dual-rate method

Dual-rate method is allocation method that classifies costs in each cost pool into two pools (a variable-cost pool and a fixedcost pool) with each pool using a different cost-allocation base.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Dual-rate method. Allocation method that classifies costs in each cost pool into two pools (a variable-cost pool and a fixedcost pool) with each pool using a different cost-allocation base.