Answer:
$9,000.
Explanation:
In this instance we will use each department's use of the copy center as a basis of cost allocation. This will help assign cost based on departmental usage.
The department that used the copy center more will incur more cost and vice versa.
HR copied 20,000 pages, Accounting 30,000 pages, and Legal 50,000 pages. So if we want to find out the Accounting department’s share of the copy center cost
Total pages copied= 20,000 + 30,000 + 50,000
Total pages copied= 100,000 pages
Cost per page copied = Total cost ÷ Total pages
Cost per page copied= 30,000 ÷ 100,000= $0.3
Therefore
Cost for Accounting department= Unit cost * Number of pages
Cost for Accounting department= 0.3 * 30,000
Cost for Accounting department= $9,000
