Western Kentucky State College Has Two Service Departments,the Library and Computing

question 21

Essay

Western Kentucky State College has two service departments,the Library and Computing Services,that assist the School of Business and the School of Health.Budgeted costs of the Library and Computing Services are $800,000 and $1,800,000,respectively.Usage of the service departments' output during the year is anticipated to be:
A.Use the direct method to allocate the costs of the Library and Computing Services to the School of Business and the School of Health.
B.Repeat requirement "A" using the step-down method.Western allocates the cost of Computing Services first.

School of Business: $1,080,000 + $196,000 = $1,276,000
School of Health: $540,000 + $784,000 = $1,324,000

---

Definitions:

Hypothalamus

A region of the brain that controls an immense number of bodily functions, including hunger, thirst, temperature regulation, and hormone release.

Electrode

A conductor through which electricity enters or leaves an object, substance, or region, often used in scientific experiments or medical procedures.

Reticular Formation

A complex network of nerve pathways in the brainstem involved in consciousness and controlling several basic functions of arousal and attention.

Neural Connections

Synapses and pathways through which neurons communicate with each other, forming the foundation of all brain functions and activities.