Question
Departmental information for the four departments at Samoa Industries is provided below. Total Cost Cost Driver Square Feet Number of Employees Janitorial $150,000 Square footage
Departmental information for the four departments at Samoa Industries is provided below.
| Total Cost | Cost Driver | Square Feet | Number of Employees | ||||
| Janitorial | $150,000 | Square footage serviced | 200 | 40 | |||
| Cafeteria | 50,000 | Number of employees | 20,000 | 12 | |||
| Cutting | 1,125,000 | 4,000 | 120 | ||||
| Assembly | 1,100,000 | 16,000 | 40 |
The Janitorial and Cafeteria departments are support departments. Determine the proportional (percentage) usage of the Janitorial Department by the (a) Cutting and (b) Assembly departments using the direct method.
| a. Cutting Department | % | |
| b. Assembly Department | % |
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ISO 27001 Handbook Implementing And Auditing An Information Security Management System In Small And Medium Sized Businesses
Authors: Cees Van Der Wens
1st Edition
1098547683, 978-1098547684
