Answer the Following Questions Using the Information Below:
Hanung Corp

question 70

Multiple Choice

Answer the following questions using the information below:
Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $300,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $100,000 are allocated based on the number of employees. The costs of operating departments A and B are $160,000 and $240,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows:
$\begin{array}{|l|c|c|c|c|}\hline&\text { Support Departments }&&\text { Production }\\&&&\text { Departments }\\\hline& \begin{array}{c}\text { Maintenance } \\\text { Department }\end{array} & \begin{array}{c}\text { Personnel } \\\text { Department }\end{array} & \text { A } & \text { B } \\\hline\text { Budgeted costs } & \$ 300,000 & \$ 100,000 & \$ 160,000 & \$ 240,000 \\\hline \text { hudgeted maintenance- } & \text { NA } & 800 & 1,200 & 600 \\\text { hours }\\\hline \text { Number of employees } & 50 & \text { NA } & 200 & 600\\\hline\end{array}$
-Using the step-down method,what amount of Maintenance Department cost will be allocated to Department B if the service department with the highest percentage of interdepartmental support service is allocated first? (Round up)

• A) $84,143
• B) $69,231
• C) $66,734
• D) $71,443

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Definitions:

Hymen

A thin membrane partially covering the external vaginal opening in females, often associated with virginity.

Virgin

A person who has not engaged in sexual intercourse.

Oocytes

Female gametes or eggs that are produced and developed in the ovaries and can be fertilized by sperm cells to form an embryo.

Ova

The female reproductive cells or eggs.