Use the Following Information for the Next 3 Questions

question 20

Multiple Choice

Use the following information for the next 3 questions.
PIR Corporation has 2 support departments and 2 operating departments. Number of employees is used as an allocation base for personnel support costs, and square feet are used for janitorial support costs. A breakdown of their costs, along with other operating information, is shown below for a recent accounting period:
-If PIR uses dual-rate allocation and the direct method, the variable cost allocation rate for janitorial services will be

• A) $0.50 per square foot
• B) $0.61 per square foot
• C) $0.70 per square foot
• D) None of the above

---

Definitions:

Traditional Psychoanalysis

A form of psychotherapy that seeks to explore the unconscious mind and its influence on behavior, based on theories developed by Sigmund Freud.

Psychoanalysis

A therapeutic approach and theory of mind developed by Freud, focusing on unconscious processes influencing behavior.

Deinstitutionalization

Process of closing large asylums and integrating people back into the community where they can be treated locally.

Electroshock

Also known as electroconvulsive therapy (ECT), it is a psychiatric treatment in which seizures are electrically induced in patients to provide relief from mental disorders.