Dual-rate method
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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.