Answer the Following Questions Using the Information Below:
the Charmatz

question 28

Multiple Choice

Answer the following questions using the information below:
The Charmatz Corporation has a central copying facility. The copying facility has only two users, the Marketing Department and the Operations Department. The following data apply to the coming budget year:
Budgeted costs of operating the copying facility
$\begin{array}{lll}\text { for } 400,000 \text { to } 600,000 \text { copies: }\\\text { Fixed costs per year }&\$60,000\\\text { Variable costs }&3 \text { cents }(.03) \text { per copy }\\\text { Budgeted long-run usage in copies per year: }\\\text { Marketing Department } & 120,000 & \text { copies } \\\text { Operations Department } & 380,000 & \text { copies }\end{array}$ Budgeted amounts are used to calculate the allocation rates.
Actual usage for the year by the Marketing Department was 80,000 copies and by the Operations Department was 360,000 copies.
-If a dual-rate cost-allocation method is used,what amount of copying facility costs will be allocated to the Operations Department? Assume budgeted usage is used to allocate fixed copying costs and actual usage is used to allocate variable copying costs.

• A) $60,490
• B) $59,890
• C) $57,000
• D) $56,400

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Definitions:

Unconscious Motivation

Drives and desires that influence an individual's behavior and decisions, of which they are not consciously aware.

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired: a response that is at first elicited by the second stimulus is eventually elicited by the first stimulus alone.

Ivan Pavlov

A Russian physiologist known for his work in classical conditioning, demonstrating how environmental stimuli can trigger responses in animals.

Humanistic Theories

A psychological perspective focusing on the individual's capacity for self-actualization, personal growth, and inherent goodness.