66. Aioen nathaway tecenty joined Brannen University as the chief information officer of the University Computing Services Department. His assigned task is to help reduce the recurrent problem of cost overruns due to uncontrolled computer usage by the user community, while at the same time not curtailing the use of information technology for research and teaching. To ensure goal congruence, which one of the following algorithms should be used to allocate the cost of the University Computing Services Department to other departments within the university? a. Actual rate times actual hours of computer usage. b. Actual rate times bud geted hours of computer usage. c. Budgeted rate times actual hours of computer usage. d. Budgeted rate times budgeted hours of computer usage. For several years, Northern Division of Marino Company has maintained a positive residual income. Northem is currently considering investing in a new project that will lower the division's overall return on investment (ROI) but increase its residual income. What is the relationship between the expected rate of return on the new project, the firm's cost of capital, and the division's current ROI? a. The expected rate of return on the new project is higher than the division's current return on investment, but lower than the firm's cost of capital. b. The firm's cost of capital is higher than the expected rate of return on the new project, but lower than the division's current return on investment. c. The division's current return on investment is higher than the expected rate of return on the new project, but lower than the firm's cost of capital. d. The expected rate of return on the new project is higher than the firm's cost of capital, but lower than the division's current return on investment