Emrald Corp currently uses a manufacturing facility costing $470,000 per year, 84% of the facility's capacity is currently being used. A start-up business has proposed a plan that would utilize the other 16% of the facility and increase the overall costs of maintaining the space by 15%. If the incremental method were used, what amount of cost would be allocated to the start-up business? .... O A. $63,168 OB. $70,500 OC. $86,480 OD. $74,448 Emrald Corp currently uses a manufacturing facility costing $550,000 per year; 84% of the facility's capacity is currently being used. A start-up business has proposed a plan that would utilize the other 16% of the facility and increase the overall costs of maintaining the space by 6%. If the stand-alone method were used, what amount of cost would be allocated to the start-up business? BRIE O A. $73,920 B. $79,200 O C. $88,000 OD. $93,280 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: Production Support Departments Departments Maintenance Personnel A B Department Department Budgeted costs $350,000 $110,000 $184,000 $276,000 Budgeted NA 880 1,250 670 maintenance - hours Number of employees 60 610 Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? (Do not round any intermediary calculations.) NA 200 O A. $160,521 O B. $122,135 O C. $83,750 OD. $96,313