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

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Definitions:

GRIT

A psychological trait combining passion and perseverance towards long-term goals, emphasizing stamina in character.

Tension-Reduction

The process of relieving stress or emotional tension, often through specific actions or techniques.

Conciliation

Efforts made to ease tension, resolve disputes, or reconcile differences between conflicting parties.

Arbitration

A form of dispute resolution where an impartial third party makes a binding decision to resolve a conflict between two parties.