In May, one of the processing departments at Messerli Corporation had beginning work in process inventory of $20,000 and ending work in process inventory of $41,000. During the month, $154,000 of costs were added to production and the cost of units transferred out from the department was $133,000. The company uses the FIFO method in its process costing system. In the departments cost reconciliation report for May, the total cost to be accounted for would be:

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Behrend Clinic uses the direct method to allocate service department costs to operating departments. The clinic has two service departments, Personnel and Support, and two operating departments, Prenatal and Pediatrics.

	Service Departments			Operating Department
	Personnel	Support		Prenatal	Pediatrics
Departmental costs	$21,200	$45,000		$109,670	$298,810
Employee hours	5,000	1,000		20,000	12,000
Space occupied	3,000	2,000		35,000	7,000

Personnel Department costs are allocated on the basis of employee hours and Support Department costs are allocated on the basis of space occupied in square feet. The total Pediatrics Department cost after the allocations of service department costs is closest to:

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Casas Corporation has two service departments, Personnel and Cafeteria, and two operating departments, Customer Care and Customer Solutions. The number of employees in each department are:

Personnel	30
Cafeteria	40
Customer Care	315
Customer Solutions	300
Total	685

The fixed costs of the Personnel Department are allocated on the basis of the number of employees. If these costs are budgeted at $49,125, the amount of Personnel Department cost allocated to the Cafeteria under the step-down method would be closest to: