34) Which of the following is true about the process of ma king cost allocations? A) as the cost of collecting and processing cost allocation information decreases, it becomes more economically feasible to provide more detailed cost allocations B) a cost benefit-analysis cannot be performance on cost allocation systems because the benefits are difficult to estimate C) the costs of cost allocation systems is mostly the cost of collection D) the costs of designing and implementing a cost allocation system are less visible than the benefits of such a system 35) 35) The Fortise Corporation manufactures two types of vacuum cleaners, the Victor for commercial building use and the House-Mate for residences. Budgeted and actual operating data for the year 2017 were as follows: 4 0 Total 30,000 $3,120,000 $4,680,000 VictorHouse-Mate 24,000 6000 Number sold Contribution margin $1,560,000 Vic Actual Results Number sold Contribution margin 45,400 $4,130,000 $5,530,000 40,000 5400 $1,400,000 What is the total sales-volume variance in terms of the contribution margin? B) $1.404,000 favorable D) $1,924,000 favorable A) $1,924,000 unfavorable C) $5,200,000 unfavorable 36) 36) When corporate-sustaining costs are fully allocated to distribution channels, then the sum of the operating income from each distribution-channel is A) equal to customer-level operating income B) greater than company wide operating income C) equal to company wide operating income D) greater than customer-level operating income Warehouse Department costs of $370,000 are allocated on the basis of budgeted warehouse-hours. Data Center Department costs of $180,000 are allocated based on the number of computer log-on hours. The costs of operating departments Music and Books are $137,500 and $165,000, respectively. Data on budgeted warehouse-hours and number of computer log-on hours are as fol lows 37) Goldfarb's Book and Music Store has two service departments, Warehouse and Data Center Production Departments Support Departments Warehouse Data Center Department Departmernt Music Books $137,50 $165,00 370,000 $180,000 Budgeted costs Budgeted warehouse-hours | NA - 1-900- 1040 Number of computer hours20300 1050 1520 Using the direct method, what amount of Data Center Department costs will be allocated to Department Music? (Do not round any intermediary calculations) D) $75,349 C) $83,505 B) $96,495 A) $180,000