Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utilities are allocated per square feet of the classrooms. Based on the information below, what is the total amount of administrative cost to the Accounting Department (rounded to the nearest dollar) If administrative costs for the school were $90,000, maintenance fees were $16,000, and utilities were $8,000? (Do not round your intermediate calculation.) Department Electrical Welding Accounting Carpentry Total Students 160 90 70 60 380 Classrooms 12,000 sq. ft. 14,000 sq. ft. 10,000 sq. ft. 8,000 sq. ft. 44,000 sq. ft. Multiple Choice $32.100 $30,600 $41.354 $16.579 $20.455 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 3 Product Feed Flour Starch Pounds Price per pound 160,000 $0.80 57,600 2.50 30,000 1.60 How much of the $240,000 cost should be allocated to flour if the value basis is used? Multiple Choice $128,000 $51,200. $108,000 $172.000 $320.000 Valdez Company is considering eliminating its kitchen division, which reported an operating loss of $55,000 for the past year. Kitchen division sales for the year were $1,060,000, and its variable costs were $777,000. The fixed costs of the division were $319,000. If the kitchen division is dropped, 62% of the fixed costs allocated to it could be eliminated. The impact on Valdez's operating income from eliminating this business segment would be: Multiple Choice $85,220 increase $85.220 decrease $302.960 decrease $264,000 Increase $264.000 decrease