Hanung Corp Has Two Service Departments,Maintenance and Personnel

question 52

Multiple Choice

Hanung Corp has two service departments,Maintenance and Personnel.Maintenance Department costs of $360,000 are allocated on the basis of budgeted maintenance-hours.Personnel Department costs of $110,000 are allocated based on the number of employees.The costs of operating departments A and B are $188,000 and $282,000,respectively.Data on budgeted maintenance-hours and number of employees are as follows:

Using the direct method,what amount of Maintenance Department costs will be allocated to Department B? (Do not round any intermediary calculations. )

• A)$100,398
• B)$128,168
• C)$87,742
• D)$167,330

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Definitions:

Respiratory Tracts

The pathways that air takes to enter and leave the lungs, facilitating gas exchange.

Lower Atmosphere

The part of the Earth's atmosphere closest to the surface, extending from the surface up to the tropopause, and is where most weather events occur.

Montreal Protocol

A global agreement aimed at safeguarding the ozone layer through the gradual elimination of several compounds that contribute to its depletion.

Ozone Destroyers

Chemicals, such as chlorofluorocarbons (CFCs), that break down ozone in the atmosphere.