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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.
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?
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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