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

Braun Company has one service department and two operating (production) departments. Maintenance Department costs are allocated to the two operating departments based on square feet occupied. Listed below are the operating data for the current period: Department Direct Expenses Square FeetMaintenance $ 25,500  Milling 76,500 10,000Assembly 105,400 15,000 The total cost of operating the Assembly Department for the current period is:

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.

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.

Lot Co has a Maintenance Department and a HR Department that provide services to three Sales Departments. The Maintenance Department cost is allocated based on space and the HR Department cost is allocated on employees. The following information is available.     Maintenance Sales Sales Sales  HR Dep't Dep't Dep't #1 Dep't #2 Dep't #3Budget $45,000 $30,000      Space (Sqm) 4,000 1,000 20,000 30,000 50,000# of Employees 5 10 15 45 30 Using the step-down method, calculate the amount of HR Department cost allocated directly to Sales Department #3, if the HR Department is allocated first.

A company has sales of $106,000; cost of goods sold of $68,370; and total direct expenses of $7,320. The department’ contribution to overhead is: