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:

Conceiving a Child

The process by which a sperm fertilizes an egg, leading to the initiation of pregnancy.

Stigma

The portion of the carpel where pollen grains land during pollination (and before fertilization).

Style

The neck connecting the stigma to the ovary of a carpel.

Pollen Tube

In gymnosperms and flowering plants, a tube or extension that forms after germination of the pollen grain and through which male gametes (sperm cells) pass into the ovule.