10.

Brewster Toymakers Inc. produces toys for children. The toys are produced in the Molding and Assembly departments. The Janitorial and Security departments support the production of the toys. Costs from the Janitorial Department are allocated based on square feet. Costs from the Security Department are allocated based on asset value. Relevant department information is provided in the following table:

	Janitorial Department		Security Department		Molding Department		Assembly Department
Square feet	610		3,600		3,600		1,800
Asset value	$350		$370		$2,150		$2,500
Department cost	$1,600		$1,800		$10,900		$12,700

Using the reciprocal services method of support department cost allocation, determine:

a. The percentage of Janitorial costs that should be allocated to the Security Department. fill in the blank 1%

b. The percentage of Security costs that should be allocated to the Janitorial Department. fill in the blank 2%

11.

Question Content Area

Joint Cost AllocationPhysical Units Method

Blakes Blacksmith Co. produces two types of shotguns, a 12-gauge and 20-gauge. The shotguns are made through a joint production process that ultimately produces 18 12-gauge shotguns and 12 20-gauge shotguns and costs a total of $3,500 per batch. After the split-off point, each type of shotgun goes through an additional crafting process before it is sold. The additional production process of the 12-gauge shotgun costs $18 per gun, after which it is sold for $184 per gun. The additional production process of the 20-gauge shotgun costs $20 per gun, after which it is sold for $150 per gun.

Determine the amount of joint production costs allocated to each type of shotgun using the physical units method.

Joint Product	Allocation
12-gauge shotgun	$fill in the blank 1
20-gauge shotgun	fill in the blank 2
Totals	$fill in the blank 3