Question : 76.Two investment centers at Marshman Corporation have the following current-year : 1236802

76.Two investment centers at Marshman Corporation have the following current-year income and asset data: 

A.371.4%

B.26.9%

C.24.1%

D.39.2%

E.21.7%

77.A retail store has three departments, S, T, and U, and does general advertising that benefits all departments. Advertising expense totaled $50,000 for the year, and departmental sales were as follows. Allocate advertising expense to Department T based on departmental sales. 

A.$11,000.

B.$14,000.

C.$16,667.

D.$22,500.

E.$50,000.

78.Riemer, Inc. has four departments. Information about these departments is listed below. Maintenance is a service department. If allocated maintenance cost is based on floor space occupied by each of the other departments, compute the amount of maintenance cost allocated to the Cutting Department. 

A.$500.

B.$4,500.

C.$3,724.

D.$6,000.

E.$4,153.

79.CakeCo, Inc. has three operating departments. Information about these departments is listed below. Maintenance is service department at CakeCo that incurred $12,000 of costs during the period. If allocated maintenance cost is based on floor space occupied by each of the operating departments, compute the amount of maintenance cost allocated to the Baking Department. 

A.$400.

B.$1,200.

C.$4,000.

D.$7,500.

E.$6,000.

80.Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are allocated to the two departments using different allocation bases. The following information is available for the current period: 

A.$35,750.

B.$45,000.

C.$54,250.

D.$90,000.

E.$600,000.

81.In a firm that manufactures clothing, the department that is responsible for actually assembling the garments could best be described as a(n):    

A.Service department.

B.Operating or production department.

C.Cost center.

D.Department in which all of the costs incurred are direct expenses.

E.Department in which all of the costs incurred are indirect expenses.

82.A company rents a building with a total of 50,000 square feet, which are evenly divided between two floors. The company allocates the rent for space on the first floor at twice the rate of space on the second floor. The total monthly rent for the building is $30,000. How much of the monthly rental expense should be allocated to a department that occupies 10,000 square feet on the first floor?    

A.$6,000.

B.$5,000.

C.$3,000.

D.$4,000.

E.$2,000.

83.A company pays $15,000 per period to rent a small building that has 10,000 square feet of space. This cost is allocated to the company’s three departments on the basis of the amount of the space occupied by each. Department One occupies 2,000 square feet of floor space, Department Two occupies 3,000 square feet of floor space, and Department Three occupies 5,000 square feet of floor space. If the rent is allocated based on the total square footage of the space, Department One should be charged rent expense for the period of:    

A.$4,400.

B.$3,000.

C.$4,000.

D.$2,200.

E.$2,000.

12,000

23,000

35,000

84.Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 150 employees and occupies 44,000 square feet; Painting has 100 employees and occupies 36,000 square feet. Indirect factory expenses for the current period are as follows: 

A.$48,000.

B.$55,000.

C.$103,000.

D.$104,000.

E.$110,000.

85.Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 150 employees and occupies 44,000 square feet; Painting has 100 employees and occupies 36,000 square feet. Indirect factory expenses for the current period are as follows: 

A.$48,000.

B.$55,000.

C.$103,000.

D.$104,000.

E.$110,000.