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Table 1 accounting management Section1 Section2 Section 3 Accounting 20% 10% 20% 30% 20% Management 10% 20% 30% 20% 20% Sec 1 0 0 100%

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Table 1 accounting management Section1 Section2 Section 3 Accounting 20% 10% 20% 30% 20% Management 10% 20% 30% 20% 20% Sec 1 0 0 100% 0 0 Sec2 0 0 0 100% 0 Sec3 0 0 0 0 100% XYZ Tractor produces 3 types of tractors. This firm also has an accounting and management department. The question here is to what extent the costs of the accounting and management department will be allocated to the 3 types of tractor segments mentioned. We assume that all costs of the accounting and management departments will be apportioned to these three tractor divisions. All costs should be taken into 3 types of tractor section. Thus, healthier prices can be given when pricing tractors. In any given year, the jobs of the accounting and management departments are given for each department as in the table in the figure. For example, 20 percent of accounting department costs arise from the accounting department, ten percent from the management department, for example, 20 percent from the cost part three. In this problem, accounting and management are temporary and the departments are absorbing situations. The money assigned to the departments always remains in the department and the money assigned to accounting and management should be divided again. It costs $ 60 million to run the accounting division each year and $ 100 million to run the management division, these costs should be divided into 3 tractor divisions. For example, the cost of 1 dollar in accounting will be assigned to a part of the tractor with a twenty percent chance, or with a ten percent chance, the accounting department will be assigned to the management department and with a twenty percent chance, we need to assign the accounting department to the 3 tractor sections again.. How should the total expenses of accounting and management departments of $ 160 million be split between these three tractor segments using absorbent absorber chains? A- S1 S2 S3 = 59.4 million 50.9 million 49.7 million B- S1 S2 S3 = 55.4 million 54.9 million 49.7 million C- S1 S2 S3 = 49.4 million 54.9 million 55.7 million D- S1 S2 S3 = 49.4 million 64.9 million 45.7 million E S1 S2 S3 = 59.4 million 54.9 million 45.7 million

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