Mach Co. operates three manufacturing departments as profit centers. The following information is available for its most recent year: Dept. Sales Cost of goods sold Direct expenses Indirect expenses 1 $1,700,000 $945,000 $170,000 $115,000 2 680,000 202,500 41,400 135,000 3 1,190,000 405,000 202,500 27,000 Department 1's contribution to overhead as a percent of sales is:

19.7%

27.6%

6.8%

44.4%

34.4%

Data pertaining to a company's joint manufacturing process for the current period follows:

	Product A	Product B
Quantities produced	300 lbs.	200 lbs.
Processing cost after products are separated	$1,900	$1,100
Market value at point of separation	$7/lb.	$12/lb.

What cost amount should be allocated to Product A for this period's $1,500 of joint costs on the basis of market value at the point of separation?

$900

$950

$570

$550

$700

Jamesway Corporation has two separate divisions that operate as profit centers. The following information is available for the most recent year:

	White division	Grey division
Sales (net)	$100,000	$200,000
Salary expense	14,000	24,000
Cost of goods sold	50,000	75,000

The White Division occupies 10,000 square feet in the plant. The Grey Division occupies 40,000 square feet. Rent is an indirect expense and is allocated based on square footage. Rent expense for the year was $50,000.

Grey Division's departmental income is:

rev: 04_15_2014_QC_48391

$26,000

$61,000

$91,000

$125,000

$85,000