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Sagot :
Answer:
Samoa Industries
1. The dollar amount of the Janitorial Department costs to be allocated to the:
a. Cafeteria Department = $75,000
b. Cutting Department = $15,000
2. The dollar amount of the Cafeteria Department costs to be allocated to the:
a. Cutting Department = $93,750
b. Assembly Department = $31,250
Explanation:
a) Data and Calculations:
Total Cost Cost Driver Square Feet Number of
Employees
Janitorial $150,000 Square footage serviced 200 40
Cafeteria 50,000 Number of employees 20,000 12
Cutting 1,125,000 4,000 120
Assembly 1,100,000 16,000 40
Allocation of Departmental Costs:
Janitorial Cafeteria Cutting Assembly
Total Costs $150,000 $50,000 $1,125,000 $1,100,000
Janitorial dept. (150,000) 75,000 15,000 60,000
Cafeteria dept. 0 (125,000) 93,750 31,250
Total allocated costs $1,233,750 $1,191,250
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