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 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.

Pepper Department Store allocates its service department expenses to its various operating (sales) departments. The following data is available for its service departments: Expense Basis for allocation AmountRent Square feet of floor space $ 30,000Advertising Amount of dollar sales 42,000Administrative Number of employees 63,000The following information is available for its three operating (sales) departments: Department Square Feet Dollar Sales Number of employeesA 3,600 $ 298,000 12B 4,000 $ 318,000 14C 4,200 $ 444,000 16Totals 11,800 $ 1,060,000 42What is the total advertising expense allocated to Department B?

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.

A company's flexible budget for the range of 50,000 units to 60,000 units of production showed variable overhead costs of $2 per unit and fixed overhead costs of $99,000. The company incurred total overhead costs of $204,600 while operating at a volume of 55,000 units. The total controllable cost variance is: