The Personnel Department Provides Service to Operating Departments a and B

question 95

Multiple Choice

The personnel department provides service to operating departments A and B. Personnel's budget is based on 250 employees (100 in department A and 150 in department B) . The budget calls for $40,000 in fixed costs, plus $140 per employee. During a recent month the personnel department incurred $41,000 in fixed costs and $42,200 in variable costs. The two operating departments, A and B, had 120 and 140 employees, respectively.
How much would be charged to department B if budgeted costs were allocated based on number of employees?

• A) $45,000
• B) $44,800
• C) $43,600
• D) $40,385

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Definitions:

Hemodialysis

A medical treatment for kidney failure that involves filtering waste and excess fluids from the blood using a dialysis machine.

Prefix Dia-

A prefix in medical terminology meaning across, through, or completely, used in various terms such as diagnosis (understanding a condition through thorough examination).

Structure

The arrangement or organization of parts to form an object, system, or concept.

Urine

A liquid waste product produced by the kidneys that is excreted by the body through the process of urination.