Answer the Following Questions Using the Information Below:
Goldfarb's Book

question 99

Multiple Choice

Answer the following questions using the information below:
Goldfarb's Book and Music Store has two service departments, Warehouse and Data Center. Warehouse Department costs of $350,000 are allocated on the basis of budgeted warehouse-hours. Data Center Department costs of $150,000 are allocated based on the number of computer log-on hours. The costs of operating departments Music and Books are $250,000 and $300,000, respectively. Data on budgeted warehouse-hours and number of computer log-on hours are as follows:
$$\begin{array} { | l | c | c | c | c | } \hline & { \text { Support Departments } } &&{ \begin{array} { c } \text { Production } \\\text { Departments }\end{array} } \\\hline & \begin{array} { c } \text { Warehouse } \\\text { Department }\end{array} & \begin{array} { c } \text { Data Center } \\\text { Department }\end{array} & \text { Music } & \text { Books } \\\hline \text { Budgeted costs } & \$ 350,000 & \$ 150,000 & \$ 125,000 & \$ 150,000 \\\hline \text { Budgeted warehouse-hours } & \text { NA } & 500 & 1,000 & 1,500 \\\hline \text { Number of computer hours } & 200 & \text { NA } & 800 & 1,000 \\\hline\end{array}$$
-Using the direct method,what amount of Data Center Department costs will be allocated to Department Music?

• A) $150,000
• B) $66,667
• C) $83,333
• D) $60,000

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Definitions:

Subalternates

In the traditional square of opposition, the relationship between a universal and a particular proposition of the same quality (A and I, E and O): if the universal is true, the particular must be true, and if the particular is false, the universal must be false.

Universal

Pertaining to a statement or concept that applies to all cases or instances without exception.

Particular

In logic, a particular statement is one that claims the existence of at least one instance of something, often contrasted with universal statements that claim something about all instances.

Contrary Propositions

In logic, contrary propositions are pairs of statements that cannot both be true at the same time, but can both be false.