Hugo, owner of Automated Fabric, Inc., is interested in using the reciprocal allocation method. The following data from operations were collected for analysis:analysis: Budgeted manufacturing overhead costs: Maintenance M (Support Dept) $340,000 Personnel P (Support Dept) $120,000 Weaving W (Weaving Dept) $690,000 Colorizing C (Colorizing Dept) $410,000 Services furnished: By Maintenance (budgeted laborhours): to Personnel 1,000 to Weaving 7,000 to Colorizing 4,000 By Personnel (Number of employees serviced): Plant Maintenance 12 Weaving 38 Colorizing 22 What is the complete reciprocated cost of the Personnel Department? (Do not round any intermediary calculations.) A. $120,000 B. $180,859 C. $220,000 D. $150,411

The Fortise Corporation manufactures two types of vacuum cleaners, the Victor for commercial building use and the HouseMate for residences. Budgeted and actual operating data for the year 2017 were as follows: Static Budget Victor House-Mate Total Number sold 6,500 26,000 32,500 Contribution margin $1,560,000 $3,130,000 $4,690,000 Actual Results Victor House-Mate Total Number sold 5,200 37,000 42,200 Contribution margin $1,400,000 $4,130,000 $5,530,000 What is the contribution margin for the flexible budget? (Round intermediary calculations to the nearest dollar.) A. $4,680,000 B. $4,440,000 C. $5,688,000 D. $1,248,000

he Kenton Company processes unprocessed milk to produce two products, Butter Cream and Condensed Milk. The following information was collected for the month of June: Direct Materials processed:26,500 gallons (after shrinkage) Production: Butter Cream 12,000 gallons Condensed Milk 14,500 gallons Sales: Butter Cream 11,500 gallons Condensed Milk 14,000 gallons Sales Price: Butter Cream $4.00 per gallon Condensed Milk $8.00 per gallon Separable costs in total: Butter Cream $15,500 Condensed Milk $35,600 The cost of purchasing the of unprocessed milk and processing it up to the splitoff point to yield a total of 26,500 gallons of saleable product was $54,000. The company uses constant grossmargin percentage NRV method to allocate the joint costs of production. What is the constant grossmargin percent for Kenton? A. 33.5% B. 68.8% C. 67.7% D. 35.9%