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Bayard Backup Is a Manufacturer of Data Storage Devices How Much Maintenance Costs Will Be Allocated to the Assembly

question 61

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Bayard Backup is a manufacturer of data storage devices.Bayard operates two service departments-maintenance and technology, and two production departments-assembly and testing.Maintenance costs are allocated on the basis of square footage occupied, and technology costs are allocated on the basis of the number of workstations.The following data relate to allocations of service department costs:  Maintenance Iechnology Assembly Iesting  Service department costs $400,000$230,000 Square footage 2,0003,00020,00030,000 Workstations 4161030\begin{array}{lrrrr}&\text { Maintenance}&\text { Iechnology}&\text { Assembly}&\text { Iesting }\\\hline\text { Service department costs } & \$ 400,000 & \$ 230,000 & & \\\text { Square footage } & 2,000 & 3,000 & 20,000 & 30,000 \\\text { Workstations } & 4 & 16 & 10 & 30\end{array} How much maintenance costs will be allocated to the assembly department using the direct method?

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Definitions:

Humility

A quality that signifies a modest view of one's importance and a lack of arrogance.

Stewardship

The responsible overseeing and protection of something worth caring for and preserving, often relating to environmental or financial assets.

Servant Leadership

A leadership philosophy where the main goal of the leader is to serve others, prioritizing the needs of the team, organization, or community over personal gains.

Servant Leadership

A leadership philosophy that focuses on meeting the needs of others, promoting a sense of community, and distributing power for the betterment of the whole group.

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