1) 1) A company has two departments, Y and Z that incur delivery expenses. An analysis of the total delivery expense of $15,000 indicates that Dept. Y had a direct expense of $1600 for deliveries and Dept. Z had no direct expense. The indirect expenses are $13,400. The analysis also indicates that 55% of regular delivery requests originate in Dept. Y and 45% originate in Dept. Z. Departmental delivery expenses for Dept. Y and Dept. Z, respectively, are: A) $8970; $6030. B) $6750; $8250. C) $8250; $6750. D) $8330; $6590. E) $8330; $8250. 2) Differential Chemical produced 15,000 gallons of Preon and 20,000 gallons of Paron. Joint costs incurred in producing the two products totaled $8100. At the split-off point, Preon has a market value of $6.00 per gallon and Paron $3.00 per gallon. Compute the portion of the joint costs to be allocated to Preon if the value basis is used. A) $3240. B) $4860. C) $4050. D) $1620. E) $7415