19) Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $200,000 are allocated based on the number of employees. The costs of operating departments A and B are $208,000 and $312,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Using the step-down method, what amount of Maintenance Department cost will be allocated to Department B if the service department with the highest percentage of interdepartmental support service is allocited first? (Do not round any intermediary calculations.) A) $31,079 B) $79,424 C) $49,640 D) $88,489 20) Hugo, owner of Automated Fabric, Inc., is interested in using the reciprocal allocation method. The following data from operations were collected for analysis: What is the complete reciprocated cost of the Personnel Department? (Do not round any intermediary calculations.) A) $170,000 B) $208,140 C) $180,000 D) $213,012 21) What is the name of a cost of production process that yields multiple products simultaneously? A) byproduct B) joint C) main D) separable 22) Which of the following statements best define split off point in joint costing? A) It is the point at which managers decide to discontinue one or more of the products. B) It is the point at which the managers decide to outsource some of its production processes. C) It is the juncture in a joint production process when two or more products become separately identifiable. D) It is the juncture at which decisions determining joint costs of various products to be produced are taken. 23) The challenge of a production facility that is producing several products from is how to allocate the joint costs that are incurred A) before the split-off point B) after the split-off point C) at the split-off point D) at the end of production 24) When a single manufacturing process yields two products, one of which has a relatively high sales value compared to the other, the two products are respectively known as A) joint products and byproducts B) joint products and scrap C) main products and byproducts D) main products and joint products 25) Timber logs are processed into standard lumber used in home construction and wood chips that will be sold to landscapers. How would these products be classified? A) primary products B) main products C) joint products D) a primary product and a byproduct