Tuscaloosa National Bank has two service departments. the Human Resources (HR) Department and the Computing Department. The bank has two other departments that directly service customers, the DepositDepartment and the Loan Department. The usage of the two service departments' output for the year isas follows: User of Service HR _________ Computing ________ Deposit _________ Loan _________ Direct Method of Service Department Cost Allocation Bank (L0 1) The budgeted costs in the two service departments for the as follows: HR___________ $153,000 Computing _____________ 229, 500 Required: Use the direct method for allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments. Physical-Units Method: Joint Cost Allocation (L04) Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows: Joint cost Cereal Quantity at Split-off Point Sales price per Kilogram $30,000 Yummies 12,000 kilograms $2.00 Crummies 8,000 kilograms 250 Required: Use the physical-units method to allocate the company's joint production cost between Yummies and Crummies Relative Sales-Value Method; Joint cost Allocation (L0 4) Refer to the data given in the preceding exercise. Required: Use the relative-sales-value method to allocate Breakfasttime Cereal Company's joint production cost between Yummies and Crummies. Net-Realizible-Value Method; Joint Cost Allocation (L0 4) Refer to the data given in Exercise 18-20. Breakfasttime Cereal Company has an opportunity to process its Crummies further into a mulch for ornamental shrubs. The additional processing operation cost $.50per kilogram, and the mulch will sell for $3.50 per kilogram. Required Should Breakfasttime's management decide to process Crummies into the mulch? Why? Suppose the company docs process Crummies into the mulch. Use the net realizable-value methodto allocate the joint production cost between the mulch and the Yummies