19. Joint products A and B are produced in a single operation from Material M. Three hundred M, costing $450, produced 200 gallons of Product A, selling for $2 per gallons of Material gallon, and 100 gallons of Product B, selling for $6 per gallon. The portion of the $450 cost that should be allocated to Product A using the value basis of allocation is: a) $O b) $180 c) $225 d) $300 e) $425 CASE 22-4 Ice House Industries, Inc. has three operating departments: Cooking, Churning, and Freezing Indirect factory costs for the current period were Administrative $560,000 and Maintenance $98,000. Administrative costs are allocated to operating departments based on the number of workers and maintenance costs are allocated to operating departments based on square footage occupied Cooking Department 2,940 employees 33,250 Sq. Ft. Churning Department 4,900 employees 38,000 Sq. Ft Freezing Department 1,960 employees 23,750 Sq. Ft. Number of employees Square feet occupied Refer to CASE 22-4: Based on the above data, determine the administrative cost allocated to each operating department of Ice House Industries, Inc. a) Cooking: $168,000 b) Cooking: $186,666 c) Cooking: $112,000 d) Cooking: $280,000 e) Cooking: $219,33:3 20. Churning: $280,000 Freezing: $112,000 Churning: $186,666 Freezing: $186,666 Churning: $280,000 Freezing: $168,000 Churning: $112,000 Freezing: $168,000 Churning: $219,333 Freezing: $219,333 CASE 22-5 Bridgestreet, Inc. has three operating departments: Cutting, Assembling, and Finish ing. Cutting has 5,000 employees and occupies 15,000 square feet. Assembling has 4,000 employees and occupies 12,000 square feet. Finishing has 1,000 employees and occupies 23,000 square feet. Indirect factory costs for the current period were Administrative $170,000 and Maintenance $212,000. Administrative costs are allocated to operating departments based on the number of workers and maintenance costs are allocated to operating departments based on square footage occupied. Based on the preceding data, determine the administrative cost allocated to each operating department of Bridgestreet, Inc. a) Cutting: $ 56,666 b) Cutting:$ 5,000 21. Assembling: $ 56,666 Finishing: $ 56,666 Assembling:$ 4,000 Finishing: $ 1,000 Assembling: $127,333 Finishing: $127,333 Assembling: $ 68,000 Finishing: $ 17,000 Assembling: $152,800 Finishing: $ 38,200 c) Cutting: $127,333 d) Cutting: $ 85,000 e) Cutting: $191,000