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Tec-Pro Company Has Two Support Departments (S1 and S2) and Two

question 81

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Tec-Pro Company has two support departments (S1 and S2) and two producing departments (P1 and P2) . Department S1 costs are allocated on the basis of number of employees, and Department S2 costs are allocated on the basis of space occupied expressed in square feet. Data on direct department costs, number of employees, and space occupied are as follows: S1S2P1P2 Direct dept. costs $7,500$11,000$27,500$30,000 Number of employees 1052025 Space occupied (sq. ft.)  1,0005001,5002,500\begin{array}{lrrrr}&S1&S2&P1&P2\\\text { Direct dept. costs } & \$ 7,500 & \$ 11,000 & \$ 27,500 & \$ 30,000 \\\text { Number of employees } & 10 & 5 & 20 & 25 \\\text { Space occupied (sq. ft.) } & 1,000 & 500 & 1,500 & 2,500\end{array} When Tec-Pro uses the sequential method, the support department allocated first is the one with the highest percentage of interdepartmental service. The choice of the department allocated first is determined by the comparison of the following ratio for S1 and S2, respectively:

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Definitions:

Cognitive

Related to the mental processes involved in gaining knowledge and comprehension, including thinking, knowing, remembering, judging, and problem-solving.

Physiological

Pertains to the functions and activities of living organisms and their parts, including all physical and chemical processes.

Penile Erection

The physiological process resulting in the increased blood flow to the penis, causing it to become rigid and elongated.

Clitoris Swelling

refers to the engorgement of the clitoris, often as a result of sexual arousal, which can increase sensitivity and pleasure.

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