Alliance Manufacturing Company Has Two Support Departments, Maintenance Department and Personnel

question 153

Multiple Choice

Alliance Manufacturing Company has two support departments, Maintenance Department and Personnel Department, and two producing departments, X and Y. The Maintenance Department costs of $90,000 are allocated on the basis of standard service hours used. The Personnel Department costs of $13,500 are allocated on the basis of number of employees. The direct costs of Departments X and Y are $27,000 and $45,000, respectively. Data on standard service hours and number of employees are as follows: $\begin{array}{lcccc}&\text { Maint. } & \text { Person. } & \text { Dept. } & \text { Dept. } \\&\text { Dest. } & \text { Dept. } & \underline{X} & \underline{Y}\\\text { Standard service hours used } & 200 & 150 & 1,200 & 600 \\\text { Number of employees } & 25 & 50 & 75 & 75 \\\text { Direct labor hours } & 250 & 250 & 1,000 & 500\end{array}$
Predetermined overhead rates for Departments X and Y, respectively, are based on direct labor hours.
What is the overhead rate for Department Y assuming the direct method is used?

• A)$90.00
• B)$163.50
• C)$187.50
• D)$81.75

Recognize the importance of microbes in biotechnology, including the production of antibiotics and enzymes.

Understand Koch's postulates and their application in identifying the cause of infectious diseases.

Explain the significance of microbial diversity and the challenges involved in studying uncultured microorganisms.

Understand the diversity, nutritional categories, and ecological roles of prokaryotes.

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Definitions:

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Exclusive

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