Use the Following Information for the Next 3 Questions

question 95

Multiple Choice

Use the following information for the next 3 questions.
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 A if actual costs were allocated based on number of employees?

• A) $36,000
• B) $38,400
• C) $30,000
• D) $34,615

---

Definitions:

DID

Dissociative Identity Disorder, a psychological condition characterized by the presence of two or more distinct personality states or identities within a single individual.

Distinct Identities

The unique characteristics, traits, and personal attributes that set one individual or group apart from others.

Behavior

The actions, reactions, or functioning of an organism, usually in response to external or internal stimuli.

Depression

A psychological condition marked by a consistently low mood, diminished interest in activities, and a substantial disruption in everyday tasks.