(Appendix 4B) Anchor Corporation Has Two Service Departments, Personnel and Engineering

question 3

Multiple Choice

(Appendix 4B) Anchor Corporation has two service departments, Personnel and Engineering, and two operating departments. The costs of the Personnel Department are allocated to other departments on the basis of the number of employees in the departments. Departments and number of employees are as follows:
Costs in the Personnel Department total $168,283 per year.
-Assume that SJM uses the step-down method to allocate service department costs,starting with Maintenance.The total overhead allocated from Cafeteria to Processing would be closest to:

• A) $21,316
• B) $22,398
• C) $21,279
• D) $23,643

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Definitions:

Aversive Event

An unpleasant or harmful event or experience that is avoided or minimized through learning or behavior changes.

Control Group

In experimental research, a group of subjects that does not receive the experimental treatment and is used as a benchmark to measure how the other tested subjects do.

Equipotentiality

A concept in neurology and psychology proposing that one part of the brain can take over the functions of another part if it gets damaged, emphasizing the brain's adaptability.

Belongness

is the human emotional need to be an accepted member of a group, whether it is friends, family, co-workers, or any other group.