At the Spring Valley Company, the cost of the personnel department has always been charged to production departments based upon number of employees. Recently, opinions gathered from the department managers indicate that the number of new hires might be a better predictor of personnel costs. Total personnel department costs are $290,000. Department A B C Number of employees 65 260 250 Number of new hires 20 18 14 If the number of employees is considered the cost driver, what amount of personnel costs will be allocated to Department A? (Round any intermediary calculations two decimal places and your final answer to the nearest dollar.) A. $31,900 B. $39,314 C. $131,130 D. $9,250

Electro Corp sells a refrigerator and a freezer as a single package for $1,160. Other data are in the chart below. Refrigerator Fullsize Freezer Packaged Price Selling price $880 $480 $1,160 Manufacturing cost per unit $700 $220 Standalone product revenues $1,350,000 $980,000 Using the standalone method with selling price as the weight for revenue allocation, what amount will be allocated to the refrigerator? (Do not round any intermediary calculations.) A. $880.00 B. $409.41 C. $750.59 D. $580.00

The Conity Corporation has an Electric Mixer Division and an Electric Lamp Division. Of a $15,000,000 bond issuance, the Electric Mixer Division used $9,200,000 and the Electric Lamp Division used $5,800,000 for expansion. Interest costs on the bond totaled $975,000 for the year. What amount of interest costs should be allocated to the Electric Mixer Division? (Round any intermediary calculations two decimal places and your final answer to the nearest dollar.) A. $594,750 B. $9,200,000 C. $5,800,000 D. $604,339

Goldfarb's Book and Music Store has two service departments, Warehouse and Data Center. Warehouse Department costs of $390,000are allocated on the basis of budgeted warehousehours. Data Center Department costs of $170,000 are allocated based on the number of computer logon hours. The costs of operating departments Music and Books are $140,000 and $168,000, respectively. Data on budgeted warehousehours and number of computer logon hours are as follows: Support Departments Production Departments Warehouse Department Data Center Department Music Books Budgeted costs $390,000 $170,000 $140,000 $168,000 Budgeted warehousehours NA 590 1,060 1,510 Number of computer hours 280 NA 800 1,090 Using the stepdown method, what amount of Data Center Department cost will be allocated to the Warehouse Department if the service department with the highest percentage of interdepartmental support service is allocated first? (Round up) A. $0 B. $170,000 C. $21,935 D. $60,788 Click to select your answer.

Quantum Company uses the highlow method to estimate the cost function. The information for 2017 is provided below: Machinehours Labor Costs Highest observation of cost driver 600 $36,000 Lowest observation of cost driver 400 $26,000 What is the slope coefficient? A. $50.00 B. $65.00 C. $62.00 D. $60.00

The Conity Corporation has an Electric Mixer Division and an Electric Lamp Division. Of a $16,000,000 bond issuance, the Electric Mixer Division used $9,100,000 and the Electric Lamp Division used $6,900,000 for expansion. Interest costs on the bond totaled $1,000,000 for the year. The above interest costs would be considered a(n): A. facilitysustaining cost B. productsustaining cost C. batchlevel cost D. output unitlevel cost