Attached 12 questions please help me answer it and needs to have it by tonight.

In a highly decentralized organization, the best option for measuring the performance of subunits is the establishment of A. Marketing centers. B. Product centers. C. Revenue centers. D. Cost centers. Performance results for four geographic divisions of a manufacturing company are shown below. Target Return Actual Return Return Division on Investment on Investment on Sales A 18% 18.1% 8% B 16 20.0 8 C 14 15.8 6 D 12 11.0 9 The division with the best performance is A. Division A. B. Division B. C. Division C. D. Division D. A company has four regional divisions. A summary of financial results for the company is shown below. North East South West Operating incom e Assets Liabilities Total equity $1,00 0 $ 5,000 2,500 15,000 500 7,000 2,000 8,000 $4,00 0 $ 7,500 8,000 25,000 1,000 5,000 7,000 20,000 Which division has the highest return on investment? A. North. B. East. C. South. D. West. Data available for the current year are presented below. Whole Company Variable manufacturing cost of goods sold Unallocated costs (e.g., president's salary) $ 400,000 Division 1 Division 2 $220,000 $180,000 90,000 50,000 40,000 1,000,000 600,000 400,000 130,000 70,000 60,000 120,000 70,000 50,000 100,000 Fixed costs controllable by division managers (e.g., advertising, engineering supervision costs) Net revenue Variable selling and administrative costs Fixed costs controllable by others (e.g., depreciation, insurance) Based upon the information presented above, the contribution margin for the company was A. $400,000 B. $470,000 C. $530,000 D. $600,000 Allocation of service department costs to the production departments is necessary to A. Control costs. B. Coordinate production activity. C. Determine overhead rates. D. Maximize efficiency. A firm has four branch offices throughout the state. Following are the operating results from last year. K City G City W City S City Branch office sales $300,000 $420,000 $ 540,000 $606,000 Branch office profit 120,000 294,000 318,000 104,000 Average total assets 805,000 914,000 1,650,000 745,000 Which branch had the highest return on investment? A. K City. B. G City. C. W City. D. S City. Listed below is selected financial information for the Western Division of a corporation for last year. Amount Account (thousands) Average working capital $ 625 General and administrative expenses 75 Net sales 4,000 Average plant and equipment 1,775 Cost of goods sold 3,525 If the corporation treats the Western Division as an investment center for performance measurement purposes, what is the before-tax return on investment (ROI) for last year? A. 34.78% B. 22.54% C. 19.79% D. 16.67% The managers of Rochester Manufacturing are discussing ways to allocate the cost of service departments, such as Quality Control and Maintenance, to the production departments. To aid them in this discussion, the controller has provided the following information: Quality Control Maintenance Machining Assembly Total Budgeted overhead costs before allocation $350,000 $200,000 $400,000 $300,000 $1,250,000 Budgeted machine hours --- 50,000 -50,000 Budgeted direct labor hours ---25,000 25,000 Budgeted hours of service: Quality Control -7,000 21,000 7,000 35,000 Maintenance 10,000 -18,000 12,000 40,000 Using the direct method, the total amount of overhead allocated to each machine hour at Rochester would be A. $2.40 B. $5.25 C. $8.00 D. $15.65 A corporation uses an accounting system that charges costs to the manager who has been delegated the authority to make the decisions incurring the costs. For example, if the sales manager accepts a rush order that will result in higher-than-normal manufacturing costs, these additional costs are charged to the sales manager because the authority to accept or decline the rush order was given to the sales manager. This type of accounting system is known as A. Responsibility accounting. B. Functional accounting. C. Reciprocal allocation. D. Transfer price accounting. A company has two service departments and is planning to use the reciprocal method to allocate service department costs. The following information from operations was collected for analysis. Budgeted overhead costs Human Resources $400,000 Data Processing 70,000 Machining 225,000 Assembly 125,000 Services furnished Labor Hours Human Resources to Data Processing 3,000 Machining 5,000 Assembly 8,200 Data Processing to Human Resources 600 Machining 3,500 Assembly 600 Which one of the following equations represents the complete reciprocated cost of the Data Processing Department? A. $70,000 + [(600 4,700) $400,000] B. $70,000 + [(3,000 16,200) $400,000] C. $70,000 (600 4,700) + $350,000 (3,000 16,200) D. $400,000 + [(600 16,200) $70,000] A large manufacturing company has two service departments and two production departments. Each of the service departments renders services to each other and to the two production departments. Which one of the following methods would most accurately allocate the costs of the service departments to the production departments of this company? A. The direct allocation method. B. The step-down allocation method. C. The linear allocation method. D. The reciprocal allocation method. The managers of Rochester Manufacturing are discussing ways to allocate the cost of service departments, such as Quality Control and Maintenance, to the production departments. To aid them in this discussion, the controller has provided the following information: Quality Control Maintenance Machining Assembly Total Budgeted overhead costs before allocation $350,000 $200,000 $400,000 $300,000 $1,250,000 Budgeted machine hours --50,000 -50,000 Budgeted direct labor hours ---25,000 25,000 Budgeted hours of service: Quality Control -7,000 21,000 7,000 35,000 Maintenance 10,000 -18,000 12,000 40,000 If Rochester uses the step-down method of allocating service costs beginning with quality control, the maintenance costs allocated to the assembly department would be A. $70,000 B. $108,000 C. $162,000 D. $200,000