10. Novak - Rafa Tennis Company produces tennis balls sequentially in two processes in two departments. At the beginning of a period, Department 2 had 3000 units, which were 50 per cent complete as to conversion cost. During the period, 15 000 units were completed and transferred from Department 1 to Department 2. At the end of the period, Department 2 had 4000 units, which were 20 per cent complete as to conversion costs. How many units were completed and transferred from Department 2 during the period? Select one: 15 700 11 000 14 000 12 500

14.

Borano Manufacturing Company Ltd has two production departments (Assembly and Finishing) and two support departments (Janitorial and Personnel). The usage of the two support departments is as follows:

User of SupportPersonnelJanitorial

Personnel5%

Janitorial10%

Assembly60%40%

Finishing30%55%

The budgeted costs in the support departments were as follows:

Personnel$ 90 000

Janitorial$ 50 000

Using the direct method, what is the Personnel Department cost allocated to the Assembly Department?

Select one:

$78 842

$54 000

$60 000

$22 500

15.

Everton FC retail Ltd sells 2 products Bitters and Haters. The firm has a Cleaning Department and a Human Resources (HR) Department that provide services to two Sales Departments. The Cleaning Department cost is allocated based on space and the HR Department cost is allocated based on employees. The following information is available.

	HR Dept	Cleaning Dept	Sales #1	Sales #2
No. of Employees	5	10	15	45
Budget	$ 45 000	$ 30 000
Space (sq m)	4000	1000	20 000	30 000

Using the direct method, calculate the amount of service department cost (in total) allocated to Sales Department #1.

Select one:

$23 250

$50 000

$30 000

$75 000