46. Laredo Corporation, which manufactures products W, X, Y, and Z through a joint process costing $24,000, has the following data for 2018:

		Total Sales Value
Product	Units Produced	at Split-Off
W	10,000	$5,000
X	6,000	2,500
Y	16,000	3,000
Z	8,000	4,500

What is the amount of joint costs assigned to product W using the physical units method?

a.$8,000

b.$16,000

c.$6,000

d.$18,000

47.

Diane's Pottery Manufacturing Company has two support departments, Maintenance Department and Personnel Department, and two producing departments, X and Y. The Maintenance Department costs of $30,000 are allocated on the basis of standard service hours used. The Personnel Department costs of $4,500 are allocated on the basis of number of employees. The direct costs of Departments X and Y are $9,000 and $15,000, respectively. Data on standard service hours and number of employees are as follows:

	Maint.	Person.	Dept.	Dept.
	Dept.	Dept.	X	Y
Standard service hours used	100	75	600	300
Number of employees	50	100	150	150
Direct labor hours	125	125	500	250

What are the total overhead costs associated with Department X after allocating the Maintenance and Personnel Departments using the direct method?

a.$29,000

b.$9,000

c.$31,250

d.$11,250

Which of the following is a major subsystem of the cost accounting information system?

a.OLAP

b.Operational control information system

c.EDI

d.ERP