Use the Following Information for the Next 6 Questions

question 42

Multiple Choice

Use the following information for the next 6 questions.
Tutors-R-Us provides academic enrichment and review activities for high school students in 4 subject areas: English, mathematics, science, and history. In November 20x1, the firm's information system produced the following data:
-Which of the following is the most logical allocation base for facility rent if the relevant cost object is a subject area (product line) ?

• A) Number of tutors
• B) Direct costs
• C) Percentage of square feet occupied
• D) Direct labor hours

---

Definitions:

Podocytes

Specialized cells in the kidneys that form part of the filtration barrier, helping to filter blood and form urine.

Capillary Endothelium

The thin layer of endothelial cells that line the interior surface of capillaries, facilitating the exchange of gases, nutrients, and wastes between the blood and tissue cells.

Basement Membrane

Specialized extracellular material located at the base of epithelial cells and separating them from the underlying connective tissues.

Bowman Capsule

A cup-like sac at the beginning of the tubular component of a nephron in the kidney, playing a crucial role in the filtration of blood to form urine.