A company pays $37,000 per period to rent a small building that has 12,200 square feet of space. This cost is allocated to the company's three departments on the basis of the amount of the space occupled by each. Department One occuples 2,440 square feet of floor space, Department Two occuples 3,660 square feet of floor space, and Department Three occuples 6,100 square feet of floor space. If the rent is allocated based on the total square footage of the space, Department One should be charged rent expense for the period of: Multiple Choice o o o $4,880, o 52.684. o Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utilities are allocated per square feet of the classrooms. Based on the information below, what is the total amount of maintenance cost to the Carpentry Department (rounded to the nearest dollar) If administrative costs for the school were $82,000, maintenance fees were $25,000, and utilities were $7,300? Department Students classrooms Electrical 150 12,250 sq. ft. Welding 75 19,600 sq. ft. Accounting 45 9,800 sq. ft. Carpentry 7,350 sq. ft. Total 300 49,000 sq. ft. Multiple Choice O O $2,500 O 0 $25,000 O $2.228 Granfield Company is considering eliminating its backpack division, which reported an operating loss for the recent year of $41700. The division sales for the year were $954,300 and the variable costs were $472,000. The feed costs of the division were $524,000. If the backpack division is dropped, 40% of the fixed costs allocated to that division could be eliminated. The impact on Granfield's operating Income for eliminating this business segment would be: Multiple Choice $272.700 increase O C $482.300 decrease O $200.500 Increase O 5272.700 decrease O 5482.300 increase O Walters manufactures a specialty food product that can currently be sold for $21.40 per unit and has 19,400 units on hand. Alternatively, it can be further processed at a cost of $11,400 and converted into 11,400 units of Deluxe and 5,400 units of Super. The selling price of Deluxe and Super are $3160 and $19.40, respectively. The incremental net income of processing further would be: Multiple Choice o 538, 40. o o o o