1. The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $413,850 are allocated on the basis of machine hours. The Accounting Department's costs of $98,400 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $370,000 and $570,000, respectively.

	Maint	Acctg	A	B
Machine hours	760	55	2,400	270
Number of employees	2	2	8	4

What is the Maintenance Department's cost allocated to Department A using the direct method?

$188,000.

$372,000.

$326,000.

$482,400.

2.Palace Company has two service departments and two user departments. The number of employees in each department is:

Personnel	10
Cafeteria	25
Producing Department A	402
Producing Department B	173
	610

The fixed costs of the Personnel Department are allocated on a basis of the number of employees. If these costs are budgeted at $49,410 during a given period, the amount of cost allocated to the Cafeteria under the step method would be:

$1,401.30.

$1,486.60.

$0.

$2,058.75.

3. Products X, Y, and Z are produced from the same process at a cost of $5,340. Five thousand pounds of raw material yields 2,300 X, 3,300 Y, and 1,800 Z. Selling prices are: X $2 per unit, Y $4 per unit, Z valueless. The ending inventory of X is 66 units. What is the value of the ending inventory if joint costs are allocated using net realizable value?

$39.60.

$30.80.

$41.60.

$21.27.

4.GG Products, Inc., prepares tips and stems from a joint process using asparagus. It produced 250,000 units of tips having a sales value at the split-off point of $60,000. It produced 250,000 units of stems having a sales value at split-off of $40,000. Using the net realizable value method, the portion of the total joint product costs allocated to tips was $52,500.

Required:

Compute the total joint product costs before allocation. (Do not round intermediate calculations.)

Total Cost=