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1. Why is it important to identify and use causal factors to allocate support department costs?

2. Identify some possible causal factors for the following support departments:
a. Cafeteria
b. Custodial services
c. Laundry
d. Receiving, shipping, and storage
e. Maintenance
f. Personnel
g. Accounting

3. Explain the difference between the direct method and the sequential method.

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