The Downstate Block Company Has a Trucking Department That Delivers

question 31

Multiple Choice

The Downstate Block Company has a trucking department that delivers crushed stone from the company's quarry to its two cement block production facilities-the West Plant and the East Plant. Budgeted costs for the trucking department are $700,000 per year in fixed costs and $0.50 per ton variable cost. Last year, 75,000 tons of crushed stone were budgeted to be delivered to the West Plant and 90,000 tons of crushed stone to the East Plant. During the year, the trucking department actually delivered 74,000 tons of crushed stone to the West Plant and 92,000 tons to the East Plant. Its actual costs for the year were $81,000 variable and $708,000 fixed. The level of budgeted fixed costs is determined by peak-period requirements. The West Plant requires 45% of the peak-period capacity and the East Plant requires 55%. The company allocates fixed and variable costs separately.How much fixed trucking department cost should be charged to the West Plant at the end of the year?

• A) $312,048
• B) $315,614
• C) $361,600
• D) $315,000

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Definitions:

Primary Motor Cortex

A region of the cerebral cortex involved in planning and executing voluntary movements.

Motor Speech Area

An area of the brain responsible for the planning and execution of speech, typically located in the frontal lobe.

Brain Waves

Patterns of neuronal electrical activity in the brain, detectable by EEG.

Information Processing

The series of actions or steps taken to understand and use information.