Why do some managers in organizations deduct facility-sustaining costs as a separate lump-sum amount from operating income rather than allocate them to products?

What will be an ideal response?

Managers deduct facility-sustaining costs as a separate lump-sum amount from operating income rather than allocate them to products because it is difficult to find a cause-and-effect relationship between these costs and the cost allocation base. Managers that use this approach should note that some of the lump-sum costs have not been allocated. They have the option to sell products at prices that are much greater than the allocated costs in order to absorb some of the unallocated facility-sustaining costs to products.