Departmental rates are appropriate when all the following exist except: A. Not all products pass through the same processes. B. Departments are not similar in function. C. Departments have dissimilar cost drivers. D. All departments have similar cost drivers and cost usage characteristics. E. Products consume departmental resources in a significantly different manner.

D. All departments have similar cost drivers and cost usage characteristics.

Explanation:

An organizational structure can be defined as the process which typically involves dividing an organization into various functional units.

Basically, the organizational structure comprises of three (3) main dimensions and these are;

I. The vertical dimension: this is typically the decision-making responsibilities (decentralization and centralization).

II. The horizontal dimension: this divides the organization into subunits.

III. Integrating mechanisms: it is based typically on the strategic mechanism that controls the various subunits within an organization.

Manufacturing costs can be defined as the overall costs associated with the acquisition of resources such as materials and the cost of converting these raw materials into finished goods. Manufacturing costs include direct labor costs, direct materials cost and manufacturing overhead costs.

A departmental rate can be defined as the expenses that are calculated with respect to the departments in the production process of a factory.

Generally, when all the departments of an organization have or incurs similar cost drivers and cost usage characteristics, using departmental rates isn't appropriate.

the correct answer is economics is a game without winners or losers.

unlike sports or games economic is a game without losers or winner rather it is a game where everyone wins. parties of business doing businesses exchange money with each other and hence exchange is done on the basis of goods. one party takes the goods and other sales it so there is winner on both sides. each party values more highly the good it gets than the good it gives up. both sides exchange only because both intend to increase their value. so there is no concept of lose or win.

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