Consider the following information attributed to the material management department Budgeted usage of materials - handling labor - hours 3,700 Budgeted cost pools: Fixed costs $166,500 Variable costs $129,500 (3,700 hours x $35 per hour) The company uses the single - rate method to allocate support costs to the Machining and Assembly Departments. Assuming that the actual hours tracked in the Machining and Assembly department are 490 for the month, what would be the allocation rate and how much cost would be allocated to the Machining and Assembly Department for the operations of the month? (Round final answers to the nearest dollar.) A. $80 an hour for a total of $39,200 B. $35 an hour for a total of $17,150 OC. $35 an hour for a total of $39,200 OD. $604 an hour for a total of $80 The Charmatz Corporation has a central copying facility. The copying facility has only two users, the Marketing Department and the Operations Department. The following data apply to the coming budget year: Budgeted costs of operating the copying facility for 400,000 to 600,000 copies: Fixed costs per year Variable costs Budgeted long-run usage in copies per year. $64,000 2 cents (0.02) per copy Marketing Department Operations Department 90,000 copies 310,000 copies Budgeted amounts are used to calculate the allocation rates. OA. $57,200 OB. $55,800 OC. $108,933 OD. $54,840 Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $310,000 are allocated on the basis of budgeted maintenance - hours. Personnel Department costs of $100,000 are allocated based on the number of employees. The costs of operating departments A and B are $164,000 and $246,000, respectively. Data on budgeted maintenance - hours and number of employees are as follows: Budgeted costs Budgeted maintenance - hours Number of employees Support Departments Production Departments Maintenance Department $310,000 NA Personnel Department $100,000 $164,000 $246,000 900 1,220 610 A B 100 NA 220 610 Using the step-down method, what amount of Maintenance Department cost will be allocated to Department B if the service department with the highest percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.) OA. $22,344 B. $44,689 C. $69,267 D. $24,982 Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $350,000 are allocated on the basis of budgeted maintenance - hours. Personnel Department costs of $110,000 are allocated based on the number of employees. The costs of operating departments A and B are $184,000 and $276,000, respectively. Data on budgeted maintenance - hours and number of employees are as follows: Budgeted costs Budgeted maintenance hours Number of employees Support Departments Production Departments Maintenance Department $350,000 NA Personnel Department $110,000 880 A B $184,000 $276,000 1,250 670 60 NA 200 610 Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? (Do not round any intermediary calculations.) A. $160,521 B. $122,135 C. $83,750 D. $96,313