Westmore Company Has Two Service Departments and Two Operating Departments

question 150

Multiple Choice

Westmore Company has two Service Departments and two Operating Departments. Budgeted costs and other data relating to these departments are presented below: $\begin{array} { | l | r | r | r | r | } \hline & \begin{array} { r } \text { Building \& } \\\text { Grounds }\end{array} & \text { Personnel } & \text { Operating A} & \text { Operating B } \\\hline \text { Departmental costs } & \$ 54,000 & \$ 200,000 & \$ 650,000 & \$ 800,000 \\\hline \text { Square Metres Occupied } & 1,000 & 3,000 & 12,000 & 15,000 \\\hline \text { Number of Employees } & 10 & 5 & 45 & 55 \\\hline \text { Direct Labour Hours } & & & 76,000 & 92,000 \\\hline\end{array}$ The costs of Building & Grounds are allocated first on the basis of square metres of space occupied. Personnel costs are allocated on the basis of number of employees. The departmental costs for the Operating Departments are overhead costs. Predetermined overhead rates in the Operating Departments are calculated on the basis of direct labour hours.



- Assume again that the company uses the step-down method.What would be the total amount of cost allocated from the two Service Departments to the Operating Departments for the year?

• A) $254,000.
• B) $850,000.
• C) $1,450,000.
• D) $1,704,000.

Understand the objectives and stages of meaningful use in healthcare information systems.

Differentiate between subjective and objective findings in a medical record.

Identify the advantages and applications of various filing systems in medical record keeping.

Grasp the importance of medication reconciliation in patient care transition.

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Definitions:

Labor Movement

A social and political movement advocating for the rights and interests of working-class individuals, including better wages, working conditions, and labor laws.

Un-American

Activities or behaviors that are deemed contrary to the interests, ideals, or values of the United States or contrary to the patriotic sentiment.

Nineteenth-century Indians

Refers to the Native American peoples and their experiences during the 1800s, marked by dispossession, cultural transformation, and resistance.

Tribal Identity

The sense of belonging and cultural identification shared among members of a native or indigenous tribe.