TB MC Qu. 17-39 Visions, Inc. has two service departments... Visions, Inc. has two service departments (Human Resources and Building Maintenance) and two production departments (Machining and Assembly). The company allocates Building Maintenance cost on the basis of square footage and believes that Building Maintenance provides more service than Human Resources. The square footage occupied by each department follows. Human Resources 6,500 Building Maintenance 10, 000 Machining 18, 500 Assembly 24, 560 Over how many square feet would the Building Maintenance cost be allocated (i.e.. spread) with the direct method and the step-down method? Direct Method Step-Down Method A. 13,090 19, 50 B. 56,090 59,500 49, 500 43, 090 D. 59,500 43, 090 E. Some other combination of figures not listed above. Multiple Choice Choice A Choice B Choice C Choice D Choice ETB MC Qu. 17-55 Nichols Corporation allocates administrative... Nichols Corporation allocates administrative costs on the basis of staff hours. Short-run monthly usage and anticipated long-run monthly usage of staff hours for Operating Departments 1 and 2 follow. Department 1 Department 2 Total Short-run usage (hours) 45, 900 55,090 100, 090 Long-run usage (hours 48, 900 52,000 100, 090 Variable and fixed administrative costs total $181,000 and $410,000, respectively. If Nichols uses dual-cost accounting procedures, the total amount of administrative cost to allocate to Department 2 would be: Multiple Choice O $307.350. O $312,750. O $319,350. O $324.750. O None of the answers Is correct