Answer the Following Questions Using the Information Below:
Hugo, Owner $\text { Budgeted manufacturing overhead costs: }$

question 97

Multiple Choice

Answer the following questions using the information below:
Hugo, owner of Automated Fabric, Inc., is interested in using the reciprocal allocation method. The following data from operations were collected for analysis:
$\text { Budgeted manufacturing overhead costs: }$
$\begin{array}{llr}\text { Maintenance } & \text { M (Support Dept) } & \$ 300,000 \\\text { Personnel } & \mathrm{P} \text { (Support Dept) } & \$ 160,000 \\\text { Weaving } & \text { W (Weaving Dept) } & \$ 650,000 \\\text { Colorizing } & \mathrm{C} \text { (Colorizing Dept) } & \$ 350,000\end{array}$

$\begin{array}{ll}\text { Services fumished: }\\\text { By Maintenance (bud geted labor-hours) : }\\\text { to Personnel } & 1,000 \\\text { to Weaving } & 7,000 \\\text { to Colorizing } & 4,000\\\text { By Personnel (Number of employees serviced) : }\\\text { Plant Maintenance } & 10 \\\text { Weaving } & 30 \\\text { Colorizing } & 20\end{array}$
-What is the complete reciprocated cost of the Personnel Department?

• A) $185,000
• B) $187,606
• C) $160,000
• D) $210,000

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Definitions:

Spinous Processes

Projections of the vertebrae that can be felt through the skin along the midline of the back, serving as attachment points for muscles and ligaments.

Rhomboideus Group

A set of muscles in the upper back that connect the spine to the scapula, aiding in shoulder movement and stability.

Intercostal Group

Muscles located between the ribs that assist with the breathing process by aiding in the expansion and contraction of the chest cavity.

Spinotrapezius

A back muscle that assists in moving the scapula for the lifting of the arm.