Your College Campus Is Broken into Five Sections (Main Campus

question 7

Multiple Choice

Your college campus is broken into five sections (Main Campus, North Campus, East Campus, West Campus, and South Campus) . The board of trustees has recently approved the installation of 70 emergency blue lights. The lights will be apportioned based the area of each section (i.e. the larger the section, the more lights) . The table below gives the area, in acres, of each section of campus.
-Based on the scenario above, how many Emergency Blue Lights would be installed on South Campus if Hamilton's Method was used to do the apportioning?

• A) 3
• B) 4
• C) 5
• D) 6
• E) None of the above.

---

Definitions:

Activity Cost Pools

Pools of indirect costs in accounting, classified according to the activities that drive those costs.

Traditional Costing Systems

A method of accounting that allocates overhead costs based on a predetermined rate, often not capturing the actual costs of production accurately.

Manufacturing Costs

The expenses involved in the production of goods, including labor, raw materials, and overhead.

Batch-Level Activities

Activities that are performed each time a batch of goods is handled or processed, regardless of how many units are in the batch. The amount of resource consumed depends on the number of batches run rather than on the number of units in the batch.