(f) Wage and salary administration-the average number of employees. The past year was stable in terms of the total work force, with the same number of employees at the end of the year as the beginning. During the year, Seasons placed and separated 60 factory, 30 clerical, and 10 management employees. Of this number, 20% of the factory workers, 20% of the clerical employees, and one manager were from Department A. How much is the cost allocation of placement and separation function to Dept A? (round off your answers to nearest whole value, ex 2075.5 so the answer will be 2076) (2 Points) The past year was stable in terms of the total work force, with the same number of employees at the end of the year as the beginning. During the year, Seasons placed and separated 60 factory, 30 clerical, and 10 management employees. Of this number, 20% of the factory workers, 20% of the clerical employees, and one manager were from Department A. How much is the cost allocation of placement and separation function to Dept A? (round off your answers to nearest whole value, ex 2075.5 so the answer will be 2076) (2 Points) EXPENSES FUNCTIONAL CATEGORY SALARIES ADVERTISING AND RECRUITING RENT DEPRECIATION SUPPLIES AND MISCELLANEOUS TOTAL Placement and separation P30,000 Labor relations 17,625 Benefits 22,875 P12,800 200 1,000 P2,400 P168.00 13 P 600 P 45,968.00 1,530 153.25 275 19,783.25 1,890 142.00 745 26,652.00 Management development 30,000 500 2,640 182.25 185 33,507.25 Safety 13,375 500 1,110 94.25 70 15,149.25 Wage and salary administration 26,125 0 2,430 260.25 125 28,940.25 Total P140,000 P15,000 P12,000 P1,000.00 P2,000 P170,000.00 22 Items 22-27 Seasons, Inc., has 1,000 employees -- 600 factory workers, 300 clerks and 100 managers. Of that number number, Department A, a producing department, has 60 factory, 30 clerical and 10 managerial employees. During the past year, Season's Personnel Department incurred the following expenses charged to six functional categories: The following criteria are used for allocating the functionally categorized costs to benefiting departments: (a) Placement and separation-90% placement related, 10% separation related. Cost of placing and separating a manager is five times that for other employees. (b) Labor relations-the average number of factory workers. (c) Benefits-the average number of employees. (d) Management development-the average number of managers. (e) Safety-90% factory worker related; 10% clerical and managerial related. How much is the cost allocation of management development function to Dept A? (2 Points) 25 The value must be a number 26 How much is the cost allocation of safety function to Dept A? (2 Points) The value must be a number 13 23 23 (2 Points) The value must be a number 24 How much is the cost allocation of benefits function to Dept A? (2 Points) The value must be a number 13