The Following Information Relates to Osceola Corporation for the Past

question 9

Multiple Choice

The following information relates to Osceola Corporation for the past accounting period.
$$\begin{array} { l r } & \text { Direct costs } \\\text { Service Department A } & \$ 80,000 \\\text { Service Department B } & 60,000 \\\text { Producing Department C } & 15,006 \\\text { Producing Department D } & 20,000\end{array}$$
$$\begin{array}{l}\text { Propartion of sernceby } A \text { to: }\\\mathrm { B } & 10 \% \\\mathrm { C } & 60 \% \\\mathrm { D } & 30 \%\end{array}$$
$$\begin{array} { l l } \text { Proportion of service by B to: } \\\text { A } & 30 \% \\\text { C } & 20 \% \\\text { D } & 50 \%\end{array}$$
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Using the reciprocal (simultaneous solution) method, Department B's cost allocated to Department C (rounded to the nearest whole dollar) is:

• A) $29,021
• B) $14,021
• C) $13,192
• D) $7,794

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Definitions:

Cognitive Triad

A concept in cognitive therapy identifying three forms of negative thinking - about oneself, the world, and the future - that contribute to depression.

Context Specific

Relating to or depending on the particular circumstances or environment in which something occurs.

Loss Situation

Circumstances characterized by the absence or deprivation of something that was once present or expected, often leading to psychological or emotional responses such as grief or depression.

Triggering Loss

An event or experience that initiates a sense of loss, leading to emotional distress or psychological reactions.