Tec-Pro Company Has Two Support Departments (S1 and S2) and Two

question 149

Multiple Choice

Tec-Pro Company has two support departments (S1 and S2) and two producing departments (P1 and P2) . Department S1 costs are allocated on the basis of number of employees, and Department S2 costs are allocated on the basis of space occupied expressed in square feet. Data on direct department costs, number of employees, and space occupied are as follows:
When Tec-Pro uses the sequential method, the support department allocated first is the one with the highest percentage of interdepartmental service. The choice of the department allocated first is determined by the comparison of the following ratio for S1 and S2, respectively:

• A) 5/50; 1,000/5,000
• B) 5/60; 1,000/5,500
• C) 10/50; 1,000/5,000
• D) 10/55; 500/4,500

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Definitions:

Identity Achievement

A stage in adolescent development where individuals have explored various options and commitments and have established a coherent sense of identity.

Hippocampus

A region of the brain involved in memory formation, navigation, and the processing of emotional responses.

Prefrontal Cortex

The front part of the frontal lobes of the brain, involved in planning, decision-making, problem-solving, and controlling social behavior.

Neurological Impairment

A reduction in the functional ability of the nervous system, which may affect cognitive functions, motor skills, or sensory perceptions.