Bridgestreet, Inc. has three operating departments: Cutting, Assembling, and Finishing. Cutting has 6,000 employees and occupies 29,400 square feet. Assembling has 4,800 employees and occupies 21,600 square feet. Finishing has 1,200 employees and occupies 47,000 square feet. Indirect factory costs for the current period were Administrative $410,000 and Maintenance $512,500. Administrative costs are allocated to operating departments based on the number of workers and maintenance costs are allocated to operating departments based on square footage occupied. Based on the preceding data, determine the administrative cost allocated to each operating department of Bridgestreet, Inc. A. Cutting: $136,667 Assembling: $136,667 Finishing: $136,667 B. Cutting: $6,000 Assembling: $4,800 Finishing: $1,200 C. Cutting: $307,500 Assembling: $307,500 Finishing: $307,500 D. Cutting: $205,000 Assembling: $164,000 Finishing: $41,000 E. Cutting: $461,250 Assembling: $369,000 Finishing: $92,250

Option A

Option B

Option C

Option D

Option E

Joint products A and B are produced in a single operation from Material M. Three hundred and thirty gallons of Material M, costing $935, produced 220 gallons of Product A, selling for $2.0 per gallon, and 110 gallons of Product B, selling for $6.0 per gallon.

If the $935 cost of the 330 gallons of Material M were to be allocated to the joint products in proportion to the number of gallons of each product produced, Product A's share would be:

$623

$0

$330

$374

$935

The Footwear Department of Lee's Department Store had sales of $244,000, cost of goods sold of $152,100, indirect expenses of $16,050, and direct expenses of $31,700 for the current period. The Footwear Department's contribution to overhead as a percent of sales is:

75.3%

126.1%

18.1%

37.7%

24.7%