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

---

Definitions:

Relatedness

Relatedness refers to the need to feel connected to others, forming a key component of self-determination theory, which postulates that people need to feel belongingness to achieve psychological growth.

Self-transcendence

The process of transcending beyond one's immediate self-interests or personal experiences.

Affiliation

A connection, association, or relationship with a group or organization.

Ostracism

The process of excluding or ignoring someone from a group or society.