21-29 Backflush costing. Silicon Valley Computer (SVC), the producer of keyboards for personal com- puters, which is discussed in the chapter, is a subsidiary of El Camino Corporation. Each year, headquarters of El Camino provides a capital budget to each of their subsidiaries, the amount of which is determined by the size of the subsidiary's balance sheet. The senior management of SVC is considering to simplify their accounting and to move to one of the backflush costing systems in Exhibits 21-7,21-8, or 21-9. Refer to exhibits 21-7, 21-8, and 21-9. Which of the backflush costing systems should the senior man- agement of SVC choose if they want to maximize the capital budget that they receive from headquarters? Show your calculations. 21-29 Backflush costing. Silicon Valley Computer (SVC), the producer of keyboards for personal com- puters, which is discussed in the chapter, is a subsidiary of El Camino Corporation. Each year, headquarters of El Camino provides a capital budget to each of their subsidiaries, the amount of which is determined by the size of the subsidiary's balance sheet. The senior management of SVC is considering to simplify their accounting and to move to one of the backflush costing systems in Exhibits 21-7,21-8, or 21-9. Refer to exhibits 21-7, 21-8, and 21-9. Which of the backflush costing systems should the senior man- agement of SVC choose if they want to maximize the capital budget that they receive from headquarters? Show your calculations