Quick Start Engines Has Two Departments, Assembly and Testing $\text { The above activities are used by the two departments as follows: }$

question 18

Multiple Choice

Quick Start Engines has two departments, Assembly and Testing. You are given the following information about the costs of 5 activities that occur at the manufacturing plant monthly: $\begin{array}{lrl}\text { Activity } &\text {Total Costs } &\text { Volume of Cost Driver }\\\hline\text { Material handling } & \$ 100,000 & 200,000 \text { parts } \\\text { Supervision of direct labour } & 105,000 & 70 \text { employees } \\\text { Janitorial and cleaning } & 150,000 & 3,000 \text { hours } \\\text { Machining } & 240,000 & 6,000 \text { machine hours } \\\text { Total costs } & \$595,000 &\end{array}$

$\text { The above activities are used by the two departments as follows: }$
$\begin{array}{lll}&\text { Assembly }&\text {Testing }\\\hline\text { Material handling } & 150,000 \text { parts } & 50,000 \text { parts } \\\text { Supervision of direct labour } & 30 \text { employees } & 40 \text { employees } \\\text { Time spent cleaning } & 2,000 \text { hours } & 1,000 \text { hours } \\\text { Number of machine hours } & 4,000 \text { machine hours } 2,000 \text { machine hours }\end{array}$ How much of the material handling cost will be allocated to Assembly?

• A) $75,000
• B) $25,000
• C) $66,667
• D) $33,333

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Definitions:

Intensity Of Feelings

A measure of the strength or depth of emotions associated with an experience or expression.

Facial Expression

The use of facial muscles to convey emotions, reactions, or intentions, often an important aspect of non-verbal communication.

Egocentric Listening

A listening style where the listener focuses more on their own perspective, needs, and interests rather than understanding the speaker's message.

Defensive Listening

A form of listening where the listener takes innocent comments as personal attacks, often hindering effective communication.