2 pts Question 40 Reign of fire (ROF), Inc. has three products: Dragon Fire, Wild Fire, and Generic Fire. RO F has allocated indirect expenses as noted below. They allocate Human Resources expenses based on the number of employees in each profit center. They allocate First Aid expenses based on the number of burn injuries incurred in the prior year. Reign of Fire Financial Information ROF Financial Information Total Sales and Expenses Dragon Fire Wild Fire Generic Fire Human Resources (HR) First Aid Sales 1,600,000 300.000 500,000 800.000 Direct Expenses 625,000 125,000 300,000 200,000 50.000 100,000 Gross Profit 975,000 175.000 200.000 600.000 (50,000) (100,000) Allocated Indirect Expenses 50,000 70.000 100,000 10,000 20.000 10 150 60 Number of Employees Number of Burn Injuries 3.000 1,500 500 How much are the total service department expenses to be allocated to Wild Fire? 0 36.000 0 42.000 0 61.000 0 77.000