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

question 56

Essay

The Document Creation Center (DCC) for Atlas Corp. provides document services for three departments in the St. Louis office. The following budget has been prepared for the month.
$$\begin{array} { l c r } & \text { Pages } & \text { Documents }\\\text { Budgeted usage: } \\\text { Software Developrnent } & 320,000 & 2,500 \\\text { Training } & 600,000 & 4,500\\\text { Marnagernent } &480,000 & 5,500 \\\text { Costs: } & \\\text { Fixed } &\$ 63,000 & \\\text { Variable } & \$ 35,000 & \\\end{array}$$
Required:
If DCC uses a dual-rate for allocating its costs, allocating fixed costs based on number of documents and variable costs based on number of pages, how much cost will be allocated to the three user departments? (Use three decimal places in your calculations.)

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Definitions:

Performance Goals

Targets set by an individual or an organization that aim to achieve specific outcomes or accomplishments within a given timeframe.

Perceived Inequity

The feeling or perception that one's inputs and outputs in a relationship or situation are not equal to those of others.

Change Outcomes

The results or effects that occur as a consequence of implementing change within an organization.

Better Outcomes

refers to improved results or benefits achieved through particular actions or decisions.