Gwen Co. has A and B as support division and X and Y as Operating division. MOH cost for A $ 200; B $800; X $1,100 and Y $1,750. A allocates its cost to B 25%; X 40% and Y 35% B allocates its cost to A 10%; X 30% and Y 60% Prepare MOH cost allocation from Support to Operating division, using: 1. Direct method 2. Step-down method (allocate B first) a. Wons Co. has 3 products which are bottle, umbrella and shampoo. The selling prices are as follow: Bottle $4

Bottle and Umbrella $7

Umbrella $6

Umbrella and Shampoo $9

Shampoo $5 Using the selling prices, allocate revenues from Bottle and Umbrella using i) stand-alone method; ii) the incremental method, in either order; iii) the Shapley value method