Pastelera Boricua operates two departments for the manufacture and distribution of its products. Use the following data to determine the:

a. Causante del costo (cost driver)

Costo a Distribuir (Cost to be Allocated)	Causante del Costo (Cost drivers) (seleccionar uno de entre los dados)	-- Seleccin -- Causante del costo (Cost driver} (quin provoca el costo)
Manager Salary	Departments (2), Total Sales $ 2M
Utilities (light, water)	12,000 square feet (pc) production department, 3,000 pc administration building
Packing materials	900,000 units produced, 825,000 sold, 75,000 unsold
Employee Marginal Benefits	60 employees, 45 of manufacture, 15 distribution and administration
Depreciation of manufacturing equipment	4 years of equipment life, production capacity 4,000,000 units

b. Tasa de distribucin y Asignacion de costos (Cost allocation rate and Allocation of costs)

Costo a Distribuir (Allocated Cost)	Cantidad Quantity	Tasa de distribucin (Cost Allocation Rate)	Asignacin de costos Allocation of costs
Manager Salary	$80,000
Utilities (light, water)	$15,000
Packing materials	$72,000
Employee Marginal Benefits	$108,000
Depreciation of manufacturing equipment	$24,000

c. Costo asignado a cada departamento "Cost allocated by Department"

Costo a Distribuir (Allocated Cost)	Depto. 1	Depto. 2	Total
Manager Salary
Utilities (light, water)
Packing materials
Employee Marginal Benefits
Depreciation of manufacturing equipment
Total