1. Paul's Department Store has three departments: Men's, Women's and Children's. The store incurred $28,000 of store rental costs in 2013. The departments identified the following cost drivers for 2013:

	Men's	Women's	Children's
Labor dollars	$528,000	$773,000	$238,000
Number of employees	22	32	16
Square footage	2,800	7,800	1,100
Number of sales transactions	298,000	898,000	88,000

Using the most appropriate cost driver, how much rental cost (rounded to the nearest dollar) should be allocated to the Children's Department? (Do not round your intermediate calculations.)

$1,919 $6,400 $2,632 $4,330

2.

Gleam Clean cleans and waxes floors for commercial customers. The company is presently operating at less than capacity with equipment and employees idle at times. The company recently received an order from a potential customer outside the company's normal geographic service region for a price of $13,000. The size of the proposed job is 26,000 square feet. The company's normal service costs are as follows:

Unit-level materials	$0.22 per square foot
Unit-level labor	$0.29 per square foot
Unit-level variable overhead	$0.12 per square foot
Facility-level overhead	Allocated at $0.14 per square foot

If the company accepts the special offer:

The company will lose $3,380 on the job.The company will lose $7,020 on the job.The company will lose $260 on the job.The company will earn $7,280 on the job.

3.Joint products A and B emerge from common processing that costs $118,000 and yields 4,000 units of Product A and 3,000 units of Product B. Product A can be sold for $300 per unit. Product B can be sold for $100 per unit. How much of the joint cost will be assigned to Product A if joint costs are allocated on the basis of relative sales values? (Do not round your intermediate calculations.)

$91,900$89,400$84,400$94,400