The correct answer is: B. dual-rate cost-allocation method.
A dual-rate cost-allocation method is a cost-allocation method that divides support department costs into two categories: fixed costs and variable costs. Fixed costs are allocated to production departments using a predetermined fixed rate, while variable costs are allocated using a predetermined variable rate.
The dual-rate cost-allocation method is more accurate than the single-rate cost-allocation method because it takes into account the different cost behavior of fixed and variable costs. The dual-rate cost-allocation method is also more flexible than the single-rate cost-allocation method because it allows for different rates to be used for fixed and variable costs.
The sales mix allocation method is a cost-allocation method that allocates costs to products based on the sales mix of the products. The sales mix allocation method is not as accurate as the dual-rate cost-allocation method because it does not take into account the different cost behavior of fixed and variable costs.
The quantity variance allocation method is a cost-allocation method that allocates costs to products based on the quantity of products produced. The quantity variance allocation method is not as accurate as the dual-rate cost-allocation method because it does not take into account the different cost behavior of fixed and variable costs.