D Consider the following information attributed to the material management department Budgeted usage of materials-handling labor-hours 3,100 Budgeted cost pools. Fixed costs $139,500 Variable costs $102,300 (3,100 hours x $33 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 470 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) h J ou A. $33 an hour for a total of $15,510 OB. $33 an hour for a total of $36,660 O C. $514 an hour for a total of $78 OD. $78 an hour for a total of $36,660 Hanung Corp has two service departments, Maintenance and Personnel Maintenance Department costs of $380,000 are allocated on the basis of budgeted maintenance-hours Personnel Department costs of $120,000 are allocated based on the number of employees. The costs of operating departments A and B are $200,000 and $300,000, respectively Data on budgeted maintenance-hours and number of employees are as follows: Production Departments Maintenance Department Support Departments Personnel Department A B Budgeted costs Budgeted maintenance-hours $380,000 NA $120,000 840 $200,000 $300,000 1,200 640 Number of employees 65 NA 260 620 Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? (Do not round any intermediary calculations.) OA. $104,348 OB. $90,746 tio rh OC. $173,913 D. $132,174 CITED Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenance-hours Personnel Department costs of $200,000 are allocated based on the number of employees. The costs of operating departments A and B are $208,000 and $312,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Budgeted costs Budgeted maintenance-hours SW th Number of employees or Support Departments, Maintenance Personnel Production Departments Department $320,000 NA A Department $200,000 $208,000 $312,000 870 1,250 620 B 60 NA 270 650 Using the step-down method, what amount of Maintenance Department cost will be allocated to Department B if the service department with the highest mou percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.) OA. $91,241 cation OB. $45,255 per hi OC. $72,409 OD. $31,533 Harbor Corp currently leases a corporate suite in an office building for a cost of $390,000 a year. Only 89% of the corporate suite is currently being used. A start-up business has proposed a plan that would use the other 11% of the suite and increase the overall costs of maintaining the space by $29.471 If the stand-alone method were used, what amount of cost would be allocated to the start-up business? (Round the final answer to the nearest dollar) OA. $69,129 OB. $39,658 OC. $46,142 OD. $42,900