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Sparkle Metallurgy, Inc. has two service departments (Human Resources and Building Maintenance) and two production departments (Machining and Assembly). The company allocates Building Maintenance cost on the basis of square footage and Human Resources cost on the basis of employees. It believes that Building Maintenance provides more service than Human Resources. The square footage and employees in each department follow.
Assuming use of the step-down method, which of the following choices correctly denotes the number of square feet and employees over which the Building Maintenance cost and Human Resources cost would be allocated (i.e., spread)?
Functional Assessment
An evaluation of an individual's ability to perform activities of daily living and fulfill roles and responsibilities in their personal and social life.
Method of Discipline
An approach or technique used to teach or correct behavior, often discussed in parenting, education, or organizational contexts.
Developmental History
A detailed account of a person's growth and development milestones throughout life, often used in medical and psychological evaluations.
Food Allergies
Immune system reactions to certain foods that cause symptoms ranging from mild to severe.
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