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The Following Is a Partially Completed Lower Section of a Departmental

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The following is a partially completed lower section of a departmental expense allocation spreadsheet for Brickland. It reports the total amounts of direct and indirect expenses for the four departments. Purchasing department expenses are allocated to the operating departments on the basis of purchase orders. Maintenance department expenses are allocated based on square footage.  Purchasing  Maintenance  Fabrication  Assembly  Operating costs $32,000$18,000$96,000$62,000 No. of purchase orders 164 Sq. ft. of space 3,3002,700\begin{array}{lcccc}&\text { Purchasing }& \text { Maintenance }&\text { Fabrication }& \text { Assembly }\\ \text { Operating costs } & \$ 32,000 & \$ 18,000 & \$ 96,000 & \$ 62,000 \\\text { No. of purchase orders } && & 16 & 4 \\\text { Sq. ft. of space } & & &3,300 & 2,700\end{array}
Required:
Compute the amount of Purchasing department expense to be allocated to Assembly.

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Definitions:

Relativistic

Pertaining to the view that concepts such as moral values and truth are not absolute but are relative to the perspectives or cultures from which they originate.

Autonomous

Describes entities or individuals that are self-governing, self-directing, and capable of making decisions independently from others.

Dualistic

Pertaining to an understanding or philosophical view that involves two distinct and often opposing concepts or entities.

Pragmatic Thought

In Labouvie-Vief’s theory, a type of thinking where logic is used as a tool to address everyday problems and contradictions are viewed as part of life.

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