Question :
86.Canfield Technical School allocates administrative costs to its respective departments : 1258697
86.Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utilities are allocated per square feet of the classrooms. Based on the information below, what is the total amount allocated to the Welding Department (rounded to the nearest dollar) if administrative costs for the school were $50,000, maintenance fees were $12,000, and utilities were $6,000?
DepartmentStudentsClassrooms
Electrical12010,000 sq. ft.
Welding7012,000 sq. ft.
Accounting508,000 sq. ft.
Carpentry 406,000 sq. ft.
Total28036,000 sq. ft.
A. $0.
B. $17,000.
C. $18,500.
D. $22,667.
E. $30,000.
87.Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utilities are allocated per square feet of the classrooms. Based on the information below, what is the total amount of administrative cost to the Accounting Department (rounded to the nearest dollar) if administrative costs for the school were $50,000, maintenance fees were $12,000, and utilities were $6,000?
DepartmentStudentsClassrooms
Electrical12010,000 sq. ft.
Welding7012,000 sq. ft.
Accounting508,000 sq. ft.
Carpentry 40 6,000 sq. ft.
Total28036,000 sq. ft.
A. $8,929.
B. $17,000.
C. $18,500.
D. $22,667.
E. $11,111.
88.Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utilities are allocated per square feet of the classrooms. Based on the information below, what is the total amount of maintenance cost to the Carpentry Department (rounded to the nearest dollar) if administrative costs for the school were $50,000, maintenance fees were $12,000, and utilities were $6,000?
DepartmentStudentsClassrooms
Electrical12010,000 sq. ft.
Welding7012,000 sq. ft.
Accounting508,000 sq. ft.
Carpentry 40 6,000 sq. ft.
Total 280 36,000 sq. ft.
A. $1,714.
B. $12,000.
C. $1,850.
D. $2,000.
E. $1,111.
89.Brownley Company has two service departments and two operating (production) departments. The Payroll Department services all three of the other departments in proportion to the number of employees in each. The Maintenance Department costs are allocated to the two operating departments in proportion to the floor space used by each. Listed below are the operating data for the current period:
Service Depts.Production Depts.
PayrollMaintenanceCuttingAssembly
Direct costs$20,400$25,500$76,500$105,400
No. of personnel 151545
Sq. ft. of space 10,00015,000
The total cost of operating the Cutting Department for the current period is:
A. $14,280.
B. $15,912.
C. $76,500.
D. $90,780.
E. $92,412.
90.Brownley Company has two service departments and two operating (production) departments. The Payroll Department services all three of the other departments in proportion to the number of employees in each. The Maintenance Department costs are allocated to the two operating departments in proportion to the floor space used by each. Listed below are the operating data for the current period:
Service Depts.Production Depts.
PayrollMaintenanceCuttingAssembly
Direct costs$20,400$25,500$76,500$105,400
No. of personnel 15 15 45
Sq. ft. of space 10,000 15,000
The total cost of operating the Maintenance Department for the current period is: A. $14,280.
B. $15,912.
C. $25,500.
D. $29,580.
E. $22,412.
91.Flamingos, Inc. has four departments. The Administrative Department costs are allocated to the other three departments based on the number of employees in each and the Maintenance Department costs are allocated to the Assembly and Packaging Departments based on their occupied space. Data for these departments follows:
Admin.MaintenanceAssemblyPackaging
Operating costs$30,000$15,000$70,000$45,000
No. of employees 264
Sq. ft. of space 2,0003,000
The total amount of the Administrative Department’s cost that would eventually be allocated to the Packaging Department is:
A. $4,800.
B. $12,000.
C. $10,000.
D. $18,000.
E. $13,000.
92.Pepper Department store allocates its service department expenses to its various operating (sales) departments. The following data is available for its service departments:
RentSquare feet of floor space$24,000
AdvertisingAmount of dollar sales$30,000
AdministrativeNumber of employees$45,000
The following information is available for its three operating (sales) departments:
DepartmentSquareFeetDollarsalesNumber of employees
A3,000$280,0006
B3,400 $300,0008
C3,600$420,000 10
Totals10,000$1,000,000 24
What is the total expense allocated to Department B?
A. $29,375.
B. $30,462.
C. $30,500.
D. $30,775.
E. $32,160.
93.Pepper Department store allocates its service department expenses to its various operating (sales) departments. The following data is available for its service departments:
ExpenseBasis for allocationAmount
RentSquare feet of floor space$24,000
AdvertisingAmount of dollar sales$30,000
AdministrativeNumber of employees$45,000
The following information is available for its three operating (sales) departments:
DepartmentSquare FeetDollarSalesNumber of employees
A 3,000 $280,0006
B 3,400 $300,0008
C 3,600$420,00010
Totals10,000$1,000,00024
A. $30,000.
B. $9,000.
C. $12,500.
D. $10,800.
E. $7,500.
94.Super Grocery store allocates its service department expenses to its various operating (sales) departments. The following data is available for its service departments:
ExpenseBasis for allocationAmount
AdministrativeSquare feet of floor space$15,000
AdvertisingAmount of dollar sales$8,000
The following information is available for its three operating (sales) departments:
DepartmentSquare FeetDollar Sales
Produce1,000 $80,000
Bakery 800 $30,000
Meats 1,200 $42,000
Totals 3,000 $152,000
What is the total administrative expense allocated to the Meats department?
A. $6,000.
B. $9,000.
C. $4,145.
D. $1,200.
E. $3,000.
95.A college uses advisors who work with all students in all divisions of the college. The most useful allocation basis for the salaries of these employees would likely be:
A. number of classes offered in each division.
B. student graduation rate.
C. square footage of each division.
D. number of students advised from each division.
E. relative salaries of division heads.
