Marcus Paige Selected in 2nd Round of the NBA Draft. Make that two Tar Heels on draft night. The Utah Jazz(via a trade with the Brooklyn Nets) have selected Marcus Paige with the 55th pick in the draft. Paige, who entered the draft with borderline second round prospects will get a chance to earn a spot with the Jazz. Paige had a breakout season as a sophomore then struggled with a foot injury as a junior.
COST ALLOCATION: Cost allocation is a simpler concept than either cost-benefit analysis or cost-effectiveness analysis. At the program or agency level, it basically means setting up budgeting and accounting systems in a way that allows program managers to determine a unit cost or cost per unit of service.
Chapter 5 Cost Allocation and Activity-Based Costing Systems 203 Exhibit 5-9 is a graphical representation of the data collected for the fouractivity centres identified in Step 1. For each activity centre, data collectedincluded traceable costs and the physical flow of cost-driver units.o cost would be allocated back to the first twodepartments, even if they had used laundry services.As in the direct method, note that the total costs of the revenue-producingdepartments after allocation, $1,430,000 + $545,000 + $3,025,000 = $5,000,000,equal the total of the direct department costs before allocation.