UBUUR Show Me How Support Department Cost Allocation Direct Method Charlie's Wood Works produces wood products (e... cabinets, tables, picture frames, and so on). Production departments include Cutting and Assembly, The Janitorial and Security departments support the Cutting and Assembly departments. The Assembly Department spans about 46,800 square feet and holds assets valued at about $62,400. The Cutting Department spans about 31,200 square feet and holds assets valued at about $145,600. Charlie's Wood Works allocates support department costs using the direct method. If costs from the Janitorial Department are allocated based on square feet and costs from the Security Department are allocated based on asset value. a. Determine the percentage of Janitorial costs that should be allocated to the Assembly Department. X 96 b. Determine the percentage of Security costs that should be allocated to the Cutting Department. 96 Cook Show Me How Doint Cost Allocation-Physical Units Method Blake's Blacksmith Co. produces two types of shotguns, a 12-gauge and 20-gauge. The shotguns are made through a joint production process that ultimately produces 42 12-gauge shotguns and 28 20-gauge shotguns and costs a total of $3,600 per batch. After the split-off point, each type of shotgun goes through an additional crafting process before it is sold. The additional production process of the 12-gauge shotgun costs $42 per gun, after which it is sold for $175 per gun. The additional production process of the 20-gauge shotgun costs $32 per gun, after which it is sold for $146 per gun. Determine the amount of joint production costs allocated to each type of shotgun using the physical units method. Joint Product Allocation 12.gauge shotgun 20-gauge shotgun Totals eBook Show Me How Joint Cost Allocation-Market Value at Split-off Method Man O'Fort Inc. produces two different styles of door handles, standard and curved. The door handles go through a joint production molding process costing $28,00 batch and producing 1,600 standard door handles and 800 curved door handles at the split-off point. Both door handles undergo additional production processes af split-off point, but could be sold at that point the standard style for s8 per door handle and the curved style for 4 per door handle. Determine the amount of joint production costs allocated to each style of door handle using the market value at spille-off method. Joint Product Allocation Standard door handle Curved door handle Totals eBook Show Me How Support Department Cost Allocation-Direct Method Yo-Down Inc. produces yogurt. Information related to the company's yogurt production follows: Production Production Production Department 1 Department 2 Department 3 Support Department 1 cost driver 3,000 300 2,700 Support Department is costs total $140,000. Using the direct method of support department cost allocation, determine the costs from Support Department : be allocated to each production department. Production Production Production Department 1 Department 2 Department 3 Support Department 1 cost allocation O Support Department Cost Allocation-Direct Method Christmas Timber, Inc. produces Christmas trees. The trees are produced through a cutting and pruning process Machine maintenance and Janitorial tabors are performed throughout the production process by nonproduction employees. Maintenance and Sanitarial costs are allocated based on machine hours used and the number of trees in each department, respectively. The company estimates that the cutting and pruning areas typically have about 12 and 48 trees, respectively, in them at 1 time. The company also estimates that the cutting process requires about times as many machine hours as the pruning process. The total costs of each department are as follows: Maintenance Department $7,000 Janitorial Department 5,000 Cutting Department 54,000 Pruning Department 13,000 Using the direct method of support department cost allocation, determine the total cost of each production department after allocating at support out to the groduction departments Cutting Pruning Department Department Production departments total costs
