Match the Appropriate Shared Cost Categories with the Appropriate Allocation

question 149

Essay

Match the appropriate shared cost categories with the appropriate allocation bases (a)through (e):
(a) Square footage of floor space.
(b) Number of employees in department.
(c) Sales in department.
(d) Time spent/used in department.
(e) Number of items processed.
(f) Not an allocated cost.
__________ (1) Office expense
__________ (2) Utilities expense
__________ (3) Payroll processing costs
__________ (4) Cleaning costs
__________ (5) Rent
__________ (6) Advertising
__________ (7) Depreciation on departmental equipment
__________ (8) Data processing costs

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Definitions:

Waste

Materials or substances that are no longer useful for production and are discarded.

Adds Value

The process of enhancing a product or service before offering it to customers, thereby increasing its value and appeal.

Consumer's Perspective

The viewpoint or attitude of consumers towards a product, service, or brand based on their experiences and expectations.

Scheduler

A system or tool that organizes and allocates resources or tasks over time, managing the timing of activities or operations.