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CU7122397ECA Agenda Agenda Why Allocate Costs? Why Costs Are Often Not Allocated Correctly Agenda Middle America Manufacturing - Estimated Profitability Middle America Manufacturing - Cost Allocation Middle America Manufacturing - Additional Costs Middle America Manufacturing - Actual Profitability Agenda Types of Costs Fixed vs. Variable Fixed vs. Variable - Illustration Income Statement Terms Breakeven Volume Backup for Breakeven Formula Agenda Cost Allocation Exercise - Background Cost Allocation Exercise - Question Cost Allocation Exercise - Answer Cost Allocation Exercise - Detailed Answe