The Cost of Operating the Quality Control Department of Ankeny

question 123

Essay

The cost of operating the Quality Control Department of Ankeny Manufacturing includes $650,000 of fixed costs and $550,000 of variable costs. The department normally budgets 20,000 inspection hours a year. Two departments, Fabrication and Assembly, receive quality control checks. Fabrication is budgeted at 1,000 hours a month, while Assembly is budgeted the remainder. In August, Fabrication used 1,200 inspection hours and Assembly used 900 hours.
How much did each department receive in quality control costs, assuming a single rate is used based on budgeted hours?

---

Definitions:

Case Studies

In-depth analyses and investigations of a single case, situation, or individual to explore or illustrate a thesis or principle.

Cognitive Revolution

A period of intellectual advancement in the mid-20th century that emphasized the study of internal mental processes, such as perception, memory, and problem-solving.

Behaviorism

A theory of learning based on the idea that all behaviors are acquired through conditioning, emphasizing the role of environmental factors over genetics.

Correlational Research

A type of non-experimental research method used to study the relationship or correlation between two variables without manipulating them.