Use the Following Information for the Next 3 Questions

question 29

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 single-rate allocation and the direct method, the total cost (including support department costs) for Product Assembly will be

• A) $14,000
• B) $28,000
• C) $30,400
• D) None of the above

---

Definitions:

Counseling Records

Documentation related to the process and content of counseling sessions with clients.

Autonomy

The capacity to make an informed, uncoerced decision independently.

Nonmaleficence

A fundamental ethical principle in healthcare that entails the obligation not to inflict harm intentionally.

Beneficence

A principle that emphasizes acting in the best interests of others, promoting good actions and outcomes.