M=	$176,000	15%	A
A =	$216,275	10%	M

Solve the equations, If required round any decimal to three places in your computations. For example, .0183 would be rounded to .018. Round your final answer to the nearest dollar.

M = $

A = $

Use the following table to allocate the support cost departments. Round allocated amounts to the nearest whole dollar. If an amount is zero, enter "0".

	Maintenance	Administration	Log Yard	Milling	Drying	Packaging
Hours Worked	11000	8100	9720	21060	16200	25920
Number of Employees	6	4	4	8	10	12
Department Cost	$176000	$216275	$309,940	$74700	$ 433160	$224000
Maintenance
Administration
Final Dept. Cost	$	$	$	$	$	$

Using the rounded amounts from the support cost allocation table (previous task), complete the following table to allocate the production department costs to each product line. Round allocated amounts to the nearest whole dollar

Forest Land earns revenue of $100,000 from selling its by-products, wood shavings and saw dust. Allocate the revenue to each product line in the following table and determine the final cost per product line.

	Thousand Board Feet	Percentage of Board Feet		By-product Revenue	Portion of By- product Revenue
Hardwood			%	$100,000	$
Softwood				100,000
Total			%		$

	Cost per Product Line
	Hardwood	Softwood
Log Yard	$fill in the blank 7c1f26fda05efc9_10	$fill in the blank 7c1f26fda05efc9_11
Milling	fill in the blank 7c1f26fda05efc9_12	fill in the blank 7c1f26fda05efc9_13
Drying
Packaging
Subtotal	$	$
Portion of By-product revenue
Total cost per product line	$	$