Roskilde Køge Nysted Ålborg Total
Variable cost pool (DKr) Fixed cost pool Total (DKr)
1,600 1,800 3,400 1,800 3,600 5,400 1,400 2,160 3,560 1,200 1,440 2,640 6,000 9,000 15,000 The dual-rate method permits a more refined allocation of the power department costs it permits the use of different allocation bases for different cost pools. The fixed costs result from decisions that are most likely to be associated with the practical capacity level. The variable costs result from decisions that are most likely to be associated with monthly usage.
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