13.

The following is a partially completed lower section of a departmental expense allocation spreadsheet for Brickland. It reports the total amounts of direct and indirect expenses for the four departments. Purchasing department expenses are allocated to the operating departments on the basis of purchase orders. Maintenance department expenses are allocated based on square footage.

Department Direct Expenses Number Purchase Orders Square Feet Purchasing $ 32,000 Maintenance 18,000 Fabrication 96,000 16 3,300 Assembly 62,000 4 2,700

Compute the amount of Purchasing department expense to be allocated to Assembly.

Group of answer choices

A) $6,400.

B) $9,900.

C) $8,100.

D) $14,400.

14.

A company reports the following for the past year: sales of $15,000,000; income of $3,000,000; and average assets of $37,500,000. The companys CFO believes that income for next year will be $3,600,000 and average assets will be the same as the past year. If the CFOs forecast is correct, return on investment next year will be:

Group of answer choices

A) 14.5%

B) 9.6%

C) 16.0%

D) 10.4%