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(Appendix 11B) Wollan Corporation Has Two Operating Divisions--An East Division

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(Appendix 11B) Wollan Corporation has two operating divisions--an East Division and a West Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $44 per shipment. The Logistics Department's fixed costs are budgeted at $237,600 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand.
(Appendix 11B)  Wollan Corporation has two operating divisions--an East Division and a West Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $44 per shipment. The Logistics Department's fixed costs are budgeted at $237,600 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand.    At the end of the year, actual Logistics Department variable costs totaled $332,880 and fixed costs totaled $253,960. The East Division had a total of 4,300 shipments and the West Division had a total of 3,000 shipments for the year. -How much actual Logistics Department cost should not be allocated to the operating divisions at the end of the year? A)  $28,040 B)  $0 C)  $16,360 D)  $11,680 At the end of the year, actual Logistics Department variable costs totaled $332,880 and fixed costs totaled $253,960. The East Division had a total of 4,300 shipments and the West Division had a total of 3,000 shipments for the year.
-How much actual Logistics Department cost should not be allocated to the operating divisions at the end of the year?

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Definitions:

Kiliani-Fischer Synthesis

A chemical reaction used to synthesize monosaccharides by lengthening the carbon chain of an aldose.

Nucleophilic Carbon

A carbon atom possessing a partial negative charge, making it susceptible to attack by electrophiles.

Tollin's Test

A qualitative chemical test used to differentiate between aldehydes and non-reactive ketones based on the reduction of ammoniacal silver nitrate.

Glycosidic Linkages

Bonds that connect sugar molecules in carbohydrates, formed between hydroxyl groups of two sugar molecules.

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