Alpha Company has two service departments, the Maintenance and Personnel departments. The Maintenance Department costs of $312689 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $210181 are allocated based on the number of employees. The costs of operating departments A and B are $208,000 and $312,000, respectively. Data on budgeted maintenance-hours and number of employees, and costs are as follows:                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Maintenance DepartmentPersonnel DepartmentABBudgeted costs$312689$210181$208,000$312,000Budgeted maintenance-hoursNA 805 1225 682 Number of employees50NA270630 Using the step-down method of cost allocation, compute the amount of the Maintenance Department cost that will be allocated to Department B if the Maintenance Department cost is allocated first.

The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $399,000 are allocated on the basis of machine hours. The Accounting Department's costs of $124,800 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $360,000 and $560,000, respectively.  Maintenance Accounting A BMachine hours 510 50 2,400 260Number of employees 2 2 8 4What is the Maintenance Department's cost allocated to Department A using the direct method?Note: Do not round intermediate calculations.Multiple Choice$176,000$470,400$314,000$360,000

The following is a partially completed lower section of a departmental expense allocation spreadsheet for Brickland. It reports the total amounts of direct and indirect expenses for the four departments. Purchasing department expenses are allocated to the operating departments on the basis of purchase orders. Maintenance department expenses are allocated based on square footage. Compute the amount of Maintenance department expense to be allocated to Assembly. Department Direct Expenses Number Purchase Orders Square FeetPurchasing $ 32,000    Maintenance 18,000    Fabrication 96,000 16 3,300Assembly 62,000 4 2,700Multiple Choice$9,000.$9,900.$6,400.$25,600.$8,100.

The following is a partially completed lower section of a departmental expense allocation spreadsheet for Brickland. It reports the total amounts of direct and indirect expenses for the four departments. Purchasing department expenses are allocated to the operating departments on the basis of purchase orders. Maintenance department expenses are allocated based on square footage. Compute the amount of Maintenance department expense to be allocated to Assembly. Department Direct Expenses Number Purchase Orders Square FeetPurchasing $ 32,000    Maintenance 18,000    Fabrication 96,000 16 3,300Assembly 62,000 4

Renata Company has four departments: Materials, Personnel, Manufacturing, and Packaging. Information follows.Department Employees Square Feet Asset ValuesMaterials 34 32,000 $ 13,200Personnel 17 16,000 1,980Manufacturing 68 88,000 34,980Packaging 51 24,000 15,840Total 170 160,000 $ 66,000The four departments share the following indirect expenses for supervision, utilities, and insurance according to their allocation bases.Indirect Expense Cost Allocation BaseSupervision $ 83,100 Number of employeesUtilities 56,000 Square feet occupiedInsurance 25,500 Asset valuesTotal $ 164,600  Allocate each of the three indirect expenses to the four departments.

Veneer Company has two service departments and two producing departments. The number of employees in each department is:Personnel 10Cafeteria 25Producing Department A 456Producing Department B 249  740The department costs of the Personnel Department are allocated on a basis of the number of employees. If these costs are budgeted at $76,960 during a given period, the amount of cost allocated to Department B under the direct method would be:Note: Do not round intermediate calculations.Multiple Choice$25,896.00.$47,424.00.$0.$27,181.62.