38) The Charmatz Corporation has a central copying facility. The copying facility has only two users, the Marketing Department and the Operations Department. The following data apply to the coming budget year Budgeted costs of operating the copying facility r 300,000 to 500,000 copies: $61,000 6 cents (0.06) Fixed costs per year Varlable costs per copy Budgeted long-run usage in copies per year 100,000 copies 400,000 copies Marketing Department Operations Department Budgeted amounts are used to calculate the allocation rates by the Operations Actual usage for the year by the Marketing Department was 80,000 copies and Department was 320,000 coples. If a single-rate cost-allocation method is used, what ying facility costs will be budgeted for the Marketing Department? (Round any intermediary calculations to the nearest cent.) D) $21,250 C) $12,200 B) $18,200 A) $6000 39) and fabrication of silicon-wafer chips splits off 39) Netzone Company is in semiconductor industry two types of memory chips, Standard and Premium. The following information was collected for last quarter of the calendar year: 400 kgs (Both standard and premium chips weigh 20 grams each) Direct materials processed Production: Standard 13,000 chips 7400 chips 12.600 at $190 per chip 7000 at $240 per chip Premium Standard Premium Sales: The cost of purchasing 400 kgs of direct materials and processing it up to the spilit-off point to yield a total of 20,400 chips of good products was $2,020,000. Beginning inventories totalled 130 chips for Standard and 60 chips for Premium. Ending inventory amounts reflected 130 chip 60 chips of Premium. October costs per unlt were the same as November. What are the physical-volume proportions for products Standard and Premium, respectively? B) 50.00% and 50.00% D) 64.29% and 35.71% A) 63.73% and 36.27% C) 66.33% and 33.67% 40) Which of the following is not true of the joint allocation methods? A) the sales value at the split-off method is the best measure of benefits received B) when selling prices are at the split-off point are available but further processing is necessary, the NRV method is the preferred allocation method alternative comprise a single product C) when selling prices of all products at the split-off are unavailable, the NRV method is the best D) the constant gross-margin percentage NRV method treats the joint products as though they