Hugo, owner of Automated Fabric, Inc., is interested in using the reciprocal allocation method. The following data from operations were collected for analysis: Budgeted manufacturing overhead costs: Maintenance M (Support Dept) $330,000 Personnel P (Support Dept) $200,000 Weaving W (Weaving Dept) $660,000 Colorizing C (Colorizing Dept) $370,000 Services furnished: By Maintenance (budgeted laborhours): to Personnel 2,000 to Weaving 8,000 to Colorizing 4,000 By Personnel (Number of employees serviced): Plant Maintenance 8 Weaving 33 Colorizing 24 What is the complete reciprocated cost of the Maintenance Department? (Do not round any intermediary calculations.) A. $330,000 B. $360,973 C. $354,620 D. $0 Click to select your answer.

Bismite Corporation purchases trees from Cheney lumber and processes them up to the splitoff point where two products (paper and pencil casings) are obtained. The products are then sold to an independent company that markets and distributes them to retail outlets. The following information was collected for the month of October: Trees processed: 300 trees Production: paper 170,000 sheets pencil casings 170,000 Sales: paper 160,000 at $0.10 per page pencil casings 167,500 at $0.15 per casing The cost of purchasing 300 trees and processing them up to the splitoff point to yield 170,000 sheets of paper and 170,000 pencil casings is $13,500. Bismite's accounting department reported no beginning inventory. What is the total sales value at the splitoff point for paper? A. $25,500 B. $17,000 C. $25,125 D. $16,000 Click to select your answer.

A financial analyst for Simon Manufacturing prepared the following report: Customers Customer Level Operating Income Customer Revenue A $5,041.00 $26,250 B $4,202.00 $30,000 C $3,368.00 $15,000 D $1,069.50 $7,300 E $984.80 $5,100 F $844.80 $4,400 G $336.60 $1,800 H $252.00 $4,500 I ($168.00) $2,400 J ($676.00) $2,600 What is the cumulative customerlevel operating income as a percentage of customer level operating income for the top 4 most profitable (operating income) customers? A. 17.4% B. 79.1% C. 85.0% D. 89.7%

Bismite Corporation purchases trees from Cheney lumber and processes them up to the splitoff point where two products (paper and pencil casings) emerge from the process. The products are then sold to an independent company that markets and distributes them to retail outlets. The following information was collected for the month of October: Trees processed: 260 trees Production: paper 180,000 sheets pencil casings 180,000 Sales: paper 169,000 at $0.20 per page pencil casings 176,000 at $0.24 per casing The cost of purchasing 260 trees and processing them up to the splitoff point to yield 180,000 sheets of paper and 180,000 pencil casings is $13,000. Bismite's accounting department reported no beginning inventory. What are the paper's and the pencil's approximate weighted cost proportions using the sales value at splitoff method, respectively? A. 50% and 50% B. 45.45% and 54.55% C. 48.99% and 51.01% D. 44.45% and 55.55% Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenancehours. Personnel Department costs of $140,000 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 maintenancehours and number of employees are as follows: Support Departments Production Departments Maintenance Department Personnel Department A B Budgeted costs $320,000 $140,000 $184,000 $276,000 Budgeted maintenancehours NA 900 1,290 670 Number of employees 55 NA 240 650 Using the stepdown method, what amount of Maintenance Department cost will be allocated to Department A if the service department with the highest percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.) A. $121,102 B. $144,336 C. $63,147 D. $210,612 Bismite Corporation purchases trees from Cheney lumber and processes them up to the splitoff point where two products (paper and pencil casings) emerge from the process. The products are then sold to an independent company that markets and distributes them to retail outlets. The following information was collected for the month of October: Trees processed: 260 trees Production: paper 160,000 sheets pencil casings 160,000 Sales: paper 155,000 at $0.20 per page pencil casings 156,500 at $0.25 per casing The cost of purchasing 260 trees and processing them up to the splitoff point to yield 160,000 sheets of paper and 160,000 pencil casings is $15,500. Bismite's accounting department reported no beginning inventory. If the sales value at splitoff method is used, what is the approximate production cost for each pencil casing? (Round intermediary percentages to the nearest hundredth.) A. $0.044 B. $0.054 C. $0.056 D. $0.043 Alfred, owner of HiTech Fiberglass Fabricators, Inc., is interested in using the reciprocal allocation method. The following data from operations were collected for analysis: Budgeted manufacturing overhead costs: Plant Maintenance PM (Support Dept) $330,000 Data Processing DP (Support Dept) $70,000 Machining M (Operating Dept) $200,000 Capping C (Operating Dept) $145,000 Services furnished: By Plant Maintenance (budgeted laborhours): to Data Processing 3,100 to Machining 5,600 to Capping 8,700 By Data Processing (budgeted computer time): to Plant Maintenance 950 to Machining 3,500 to Capping 850 Which of the following linear equations represents the complete reciprocated cost of the Data Processing Department? A. DP= $330,000 + (950 / 17,400) DP B. DP= $70,000 + (3,100/ 17,400) PM C. DP= $70,000 (950 / 5,300) + $330,000 (3,100 / 17,400) D. DP= $70,000 + (950 / 5,300) PM Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $380,000 are allocated on the basis of budgeted maintenancehours. Personnel Department costs of $140,000 are allocated based on the number of employees. The costs of operating departments A and B are $208,000 and $312,000, respectively. Data on budgeted maintenancehours and number of employees are as follows: Support Departments Production Departments Maintenance Department Personnel Department A B Budgeted costs $380,000 $140,000 $208,000 $312,000 Budgeted maintenancehours NA 880 1,250 600 Number of employees 65 NA 290 680 Using the stepdown method, what amount of Maintenance Department cost will be allocated to Department B if the service department with the highest percentage of interdepartmental support service is allocated first? (Do not round any intermediary calculations.) A. $64,103 B. $83,516 C. $30,769 D. $40,366