Answer the Following Questions Using the Information Below:
Hanung Corp

question 18

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 A if the service department with the highest percentage of interdepartmental support service is allocated first? (Round up)

• A) $100,000
• B) $132,372
• C) $134,472
• D) $138,462

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Definitions:

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A form of play where children manipulate their environment to create things, such as building with blocks, which enhances learning and problem-solving skills.

Building Castle

The act or play activity of constructing a fortification, often associated with children's imaginative play.

Blocks

Toy construction pieces used for building or creating structures, crucial for children's spatial, cognitive, and motor skills development.

Formal Games

Structured play activities, often with established rules and objectives, typically found in contexts like board games, sports, or digital games.