Use the Following Information for the Next 4 Questions

question 40

Multiple Choice

Use the following information for the next 4 questions.
The accountants for Brock, Inc. are preparing the operating departments overhead budgets. The maintenance department direct costs are $12,000, and the administration department direct costs are $54,000. The following data have been collected about use of services: (based on number of employees)
-Use the reciprocal method. The cost of administration department after support cost allocations but before allocation to the operating departments is

• A) $58,800
• B) $60,800
• C) $60,000
• D) $59,368

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Definitions:

Brain

A complex organ of the central nervous system, responsible for processing sensory information, regulating bodily functions, and enabling cognitive abilities such as thought and emotion.

Neuron

A specialized cell of the nervous system responsible for transmitting information throughout the body in the form of electrical and chemical signals.

Nerve Cell

Also known as a neuron, it is the fundamental unit of the nervous system responsible for transmitting information throughout the body via electrical and chemical signals.

Central Nervous System

The part of the nervous system that includes the brain and spinal cord, responsible for processing sensory information and coordinating body function.