Wilson, Inc -Refer to the Figure

question 1

Multiple Choice

Wilson, Inc., operates a copy business at two different locations. Wilson, Inc., has one support department that is responsible for cleaning, service, and maintenance of its copying equipment. The costs of the support department are allocated to each copy centre on the basis of total copies made.
During the first month, the costs of the support department were expected to be $400,000. Of this amount, $120,000 is considered a fixed cost. During the month, the support department incurred actual variable costs of $256,000 and actual fixed costs of $144,000.
Normal and actual activity (copies made) are as follows:
$\begin{array}{lll}&\text { Copy Centre } 1&\text { Copy Centre } 2\\\text { Normal activity (copies) } & 1,200,000 & 800,000 \\\text { Actual activity (copies) } & 1,000,000 & 880,000\end{array}$
-Refer to the figure.For purposes of performance evaluation,what are the fixed costs allocated to Copy Centre 2?

• A)$48,000
• B)$57,600
• C)$102,400
• D)$120,000

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Definitions:

Human Volition

The capacity or power of human beings to make choices or decisions freely, often considered as an aspect of human agency or free will.

Genetic Disposition

The inherent tendency or likelihood to develop certain conditions or traits based on one's genetic makeup, influencing aspects from physical health to behavioral tendencies.

Constructionist Perspective

A theoretical viewpoint that considers reality and social phenomena as constructed through social processes, language, and cultural practices.

Positivist Perspective

A sociological approach that considers society to be a complex system whose parts work together to promote solidarity and stability, emphasizing empirical, scientific methods to study social phenomena.