What is the cumulative customer-level operating income as a percentage of customer level operating income for the top 4 most profitable (operating income) customers? A) 17.4% B) 89.7% C) 85.0% D) 79.1% 12) The method that allocates costs in each cost pool using the same rate per unit is known as the A) incremental cost-allocation method B) reciprocal cost-allocation method C) single-rate cost allocation method D) dual-rate cost-allocation method 13) Which of the following departments would not be considered a service or support department? A) assembly B) information systems. C) shipping D) plant maintenance: 14) When using the dual-rate method, the fixed cost allocation is based on A) actual rate B) budgeted usage C) incremental cost allocation D) prime cost allocation 15) Which of the following describes reciprocal support? A) the accounting department provides services to production B) molding provides services to production and accounting provides services to both molding and production C) assembling department provides services to three other departments D) the materials management department provides support to all departments including the production. control department which also provides services to the materials management department 16) The method that allocates each department's budgeted costs to operating departments only is called A) direct method B) step-down method C) reciprocal method D) sequential method 17) The reciprocal allocation method A) is the most widely used because of its simplicity B) requires the ranking of support departments in the order that the allocation is to proceed C) fully incorporates interdepartmental relationships into the support-department cost allocations D) allocates support-department costs to other support departments and to operating departments in a sequential manner that partially recognizes the mutual services provided among all support departments 18) Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $360,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $110,000 are allocated based on the number of employees. The costs of operating departments A and B are $188,000 and $282,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? (Do not round any intermediary calculations.) A) $100,398 B) $128,168 C) $87,742 D) $167,330