The Document Creation Center (DCC) for Arlington Corp -
If DCC Uses a Dual-Rate for Allocating Its Costs

question 35

Multiple Choice

The Document Creation Center (DCC) for Arlington Corp. provides photocopying and document services for three departments in the Minneapolis office. The following budget has been prepared for the year.
$\begin{array}{lr}\text { Available capacity } & 8,000,000 \text { pages } \\\text { Budgeted usage: } & \\\text { Software Development } & 1,600,00 \text { pages } \\\text { Training } & 3,000,00 \text { pages } \\\text { Management } & 2,400,000 \text { pages } \\\text { Cost equation } & \$ 280,000+\$ 0.03 \text { per page }\end{array}$
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If DCC uses a dual-rate for allocating its costs, how much cost will be allocated to the Training Department, assuming the Training Department actually made 3,250,000 copies during the year?

• A) $227,500.
• B) $211,250.
• C) $217,500.
• D) $223,017.

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Definitions:

Psychodynamic Model

The theoretical perspective that sees all human functioning as being shaped by dynamic (interacting) psychological forces and explains people’s behavior by reference to unconscious internal conflicts.

Humanistic-existential Models

Psychological approaches that emphasize the individual's capacity for growth, free will, and the quest for meaning through personal values.

Culture-sensitive Therapy

A therapeutic approach that respects and incorporates an individual's cultural background and experiences into the treatment plan.

Rogers Humanistic Approach

A therapeutic approach developed by Carl Rogers that emphasizes unconditional positive regard, empathy, and the client's capacity for self-directed growth.