Your company creates a separate project for infrastructure services, so as to track these costs separately and then allocate them to various projects that use the services of the infrastructure team. You want to allocate these costs by first attributing a fixed percentage of the source amount to each project and then spread it across tasks based on the actual labor hours charged to each task. Which allocation basis method would you use to meet this requirement?
A. prorate
B. target percentage and prorate
C. spread evenly
D. target percentage and spread evenly
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B. target percentage and prorate
B is correct