A. Flamingos, Inc. has four departments. The Administrative Department costs are allocated to the other three departments based on the number of employees in each and the Maintenance Department costs are allocated to the Assembly and Packaging Departments based on their occupied space. Data for these departments follows: Admin. Maintenance Assembly Packaging Operating costs $ 44,000 $ 29,000 $ 84,000 $ 59,000 No. of employees 1 5 4 Sq. ft. of space 3,600 5,400 The total amount of the Administrative Department's cost that would eventually be allocated to the Packaging Department is:

Multiple Choice: $8,480 $21,200 $17,600 $24,640 $20,240

B.)

Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 180 employees and occupies 54,000 square feet; Painting has 120 employees and occupies 36,000 square feet. Indirect factory expenses for the current period are as follows:

Administration	$	85,000
Maintenance	$	108,000

Administration is allocated based on workers in each department; maintenance is allocated based on square footage. The amount of administration expenses that should be allocated to the Assembly Department for the current period is:

Multiple Choice: $51,000 $64,9800 $115,800 $116,700 $129,600