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When allocating service department costs (also called period costs or support department costs) you can use either the single-rate method or the dual-rate method. In the last series of videos I allocated the costs using the single-rate method but, in this series of videos, I will solve the same question using the dual-rate method. This current video is the 1st in the series, solving for the direct method using the dual-rate method. Course Length: 9:36 minutes Source: Else Grech Accounting

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