Answer the Following Questions Using the Information Below:
Luzent Corporation

question 168

Multiple Choice

Answer the following questions using the information below:
Luzent Corporation has two departments, Small and Large. Central costs could be allocated to the two departments in various ways.
$\begin{array}{lrr}& \text { Small Department}& \text { Large Department}\\\text { Square footage } & 6,750 & 17,250 \\\text { Number of employees } & 1,120 & 480 \\\text { Sales } & \$ 350,000 & \$ 1,750,000\end{array}$
-If advertising expense of $483,000 is allocated on the basis of sales,the cost per cost driver rate would be ________.

• A) $0.22 per dollar of sales
• B) $0.23 per dollar of sales
• C) $0.25 per dollar of sales
• D) $0.24 per dollar of sales

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Definitions:

Unconditioned Response

in classical conditioning, an unlearned, naturally occurring response (such as salivation) to anunconditioned stimulus (US) (such as food in the mouth).

Generalization

The process whereby a response is given to similar stimuli beyond the original stimulus learned.

Acquisition

In psychology, the phase of learning during which a response is established.

Acquiring

The act of obtaining ownership or control of something, often relating to assets or companies.