National company has two support departments A&B and two operating departments X&Y. for the first quarter 2021, Budgeted overhead costs before any interdepartmental costs allocations were: A $800,000, B $1,500,000, X $5,000,000 and Y $11,000,000. Support work supplied by A to B 20%, to X 50% and to Y 30%. Support work supplied by B to A 25%, to X 35% and to Y 40%. Using direct method, out of department A cost, amount allocated to department Y is:

a. $800,000.

b. $0.

c. $300,000.

d. $500,000.

Original company manufactures two models of juice, Big model and Small model. The Following activity and cost information has been compiled: Number of setups 3 setups for Big and 7 setups for Small, number of components 30 and 50 respectively and number of direct labor hours 650 and 150 respectively. Assume an activity-based costing system is used and that the number of setups identified as the activity-cost driver for $20,000 overhead, and the number of components are identified as the activity-cost driver for $60,000 overhead. the total amount of overhead costs assigned to the Big model is:

a. $51,500.

b. $60,000.

c. $65,000.

d. $28,500.