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

question 97

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.
$\begin{array}{lr}\text { Available capacity } & 8,000,000 \text { pages } \\\text { Budgeted usage: } & \\\text { Software Development } & 1,600,00 \text { pages } \\\text { Training } & 3,000,00 \text { pages } \\\text { Management } & 2,400,000 \text { pages } \\\text { Cost equation } & \$ 280,000+\$ 0.03 \text { per page }\end{array}$


-
If DCC uses a dual-rate for allocating its costs, how much cost will be allocated to the Software Development Department, assuming the Software Development Department actually made 1,780,000 copies during the year?

• A) $117,400.
• B) $115,700.
• C) $124,600.
• D) $129,376.

---

Definitions:

Watson And Rayner

are known for their 1920 experiment on classical conditioning with "Little Albert," demonstrating that emotional responses could be conditioned.

Conditioned Emotional Response

A learned emotional reaction or response to a previously neutral stimulus that has acquired its emotional value through classical conditioning.

Learning Of Phobias

The process by which individuals develop irrational fears through classical conditioning or traumatic experiences.

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus.