Bank's Department Store Has Three Departments: Men's, Women's and Children's

question 180

Multiple Choice

Bank's Department Store has three departments: Men's, Women's and Children's. The store incurred $33,000 of store rental costs during the current year. The departments identified the following cost drivers: $\begin{array}{lrrr}&\text { Men's }&\text { Women's}&\text { Children's }\\\text { Labor dollars } & \text { \$ 533,000 } & \$ 778,000 & \$ 243,000 \\\text { Number of employees } & 13 & 23 & 7 \\\text { Square footage } & 3,300 & 8,300 & 1,300\\\text { Number of sales transactions } & 303.000 & 903.000 & 93.000\end{array}$ Using the most appropriate cost driver, how much rental cost should be allocated to the Women's Department? (Do not round intermediate calculations. Round your answer to the nearest dollar.)

• A) $21,233
• B) $5,372
• C) $5,160
• D) $2,363

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Definitions:

Micro-Structures

Small-scale social formations and interactions that shape the behavior of individuals within a society.

Social Organization

The structured arrangement of social relationships and institutions that together constitute society.

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The exchanges and communications between individuals, which can influence relationships, feelings, and behavior.

Global Structures

The overarching systems, institutions, and norms that shape international relations and global interactions across economic, political, and social dimensions.