Sultana Ltd has two support departments (Quality Control, Repair) and twooperating departments (Machining, Assembly). The table below shows theresource provision by the two support departments to other departments. Thebudgeted departmental cost for Quality Control department is $360,000 and forRepair department, S280,000. The cost allocation basis for Quality Controldepartment is number of employees, whereas the allocation basis for Repairdepartment is the number of machines. Using the direct method of support costallocation, what is the amount of Quality Control cost allocated to the Assemblingdepartment? (Round your final answer to the nearest dollar if required.)Resourceprovision No. of employees No. of machines Support departments QualityControl Repair 2 7 Operating departments Machining Assembly 5 o 10

Bred Ltd has two support departments (Cleaning and Information Technology (IT)and two operating departments (Assembly and Finishing). The table below showsthe resource provision by the two support departments to other departments. Thetotal budgeted departmental cost for the Cleaning department is S500,000 and forthe IT department, S200,000. The cost allocation basis for the Cleaningdepartment is floor space (square meters), whereas the allocation basis for the lTdepartment is number of employees. Resourceprovision Support departments Cleaning IT S500000 S200000 Operating departments Assembly Finishing Cleaning square 400 600 1000 900 metres) T (no. of employees 22 2 6 10 Using the step-down method of support cost allocation, what is the amount of ITcost allocated to the Assembly department?

Support departments QualityControl5650.000 Training5600,000 Information system$500,000 Operating departments Consulting$1,000.000 Maintenances900,000 Quality Control costallocation basis. number of employees Information system cost allocation basis. 12 I0 1 number of computers Training costallocation basis.training hours 100 350 500

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

Martinez Company’s relevant range of production is 7,500 units to 12,500 units. When it produces and sells 10,000 units, its average costs per unit are as follows:   Average Cost per UnitDirect materials $ 6.00Direct labor $ 3.50Variable manufacturing overhead $ 1.50Fixed manufacturing overhead $ 4.00Fixed selling expense $ 3.00Fixed administrative expense $ 2.00Sales commissions $ 1.00Variable administrative expense $ 0.509. If 8,000 units are produced, what is the total amount of fixed manufacturing cost incurred to support this level of production?

Martinez Company’s relevant range of production is 7,500 units to 12,500 units. When it produces and sells 10,000 units, its average costs per unit are as follows:   Average Cost per UnitDirect materials $ 6.00Direct labor $ 3.50Variable manufacturing overhead $ 1.50Fixed manufacturing overhead $ 4.00Fixed selling expense $ 3.00Fixed administrative expense $ 2.00Sales commissions $ 1.00Variable administrative expense $ 0.5010. If 12,500 units are produced, what is the total amount of fixed manufacturing cost incurred to support this level of production?