Answer:
1.) B
2.) D
3.) B
4.) D
5.) A
6.) D
Explanation:
Budgeted Costs, Budgeted Maintenance-Hours, Number of Employees
Maintenance Department: $320,000, NA, 40
Personnel Department: $80,000, 800, NA
Operating Cost :
Department A = $160,000
Department B = $240,000
1.) 640/ (640 + 960) × $320,000 = $128,000
2.) 480/640 × $80,000= $60,000
3.) Department B: 640/2,400 × $320,000 = $85,333
4.) 960 / (640 + 96) × $320,000 = $192,000
5.) 160 / (160 + 480) × $80,000 = $20,000
6.) Maintenance provided to Personnel:
(960÷2400) × 320,000 = $128,000
