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

question 158

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.
 Available capacity 8,000,000 pages  Budgeted usage:  Software Development 1,600,00 pages  Training 3,000,00 pages  Management 2,400,000 pages  Cost equation $280,000+$0.03 per page \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 based on usage, how much cost will be allocated to the Training Department?

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Definitions:

Managing Emotions

The ability to recognize, understand, and control one's own emotions and to influence the emotions of others in a positive way.

Position Power

The authority or influence a person holds in an organization by virtue of the role or position they occupy, enabling them to exert control over others.

Task Structure

The extent to which job roles and tasks are clearly defined, organized, and known by employees within an organization.

Sensemaking

The process through which people give meaning to experience, often under conditions of uncertainty or ambiguity.

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