A granary allocates the cost of unprocessed wheat to the production of feed, flour, and starch. For the current period, unprocessed wheat was purchased for $240,000, and the following quantities of product and sales revenues were produced.

Product	Sales Value
Feed	$ 90,000
Flour	110,000
Starch	20,000
Total	$ 220,000

How much of the $240,000 cost should be allocated to feed if the value basis is used? (Round your intermediate percentage to the nearest whole percent.)

Multiple Choice

$0.

$98,400.

$90,000.

$133,333.

$240,000.

A company has sales of $109,000; cost of goods sold of $69,870; and total direct expenses of $7,620. The department contribution to overhead is:

Multiple Choice

$101,380.

$77,490.

$62,250.

$31,510.

$39,130.

Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are allocated to the two operating departments using different allocation bases. The following information is available for the current period:

Office Expenses	Total	Allocation Basis
Salaries	$ 45,000	Number of employees
Depreciation	23,000	Cost of goods sold
Advertising	46,000	Percentage of total sales

Department	Number of employees	Sales	Cost of goods sold
Drilling	1,400	$ 344,000	$ 98,800
Grinding	2,100	516,000	161,200
Total	3,500	$ 860,000	$ 260,000

The amount of salaries that should be allocated to Drilling for the current period is:

Multiple Choice

$45,000.

$27,000.

$29,800.

$22,000.

$18,000.