FIGURE 7-5 Wilson, Inc

question 96

Multiple Choice

FIGURE 7-5 Wilson, Inc., operates a copy business at two different locations.Wilson, Inc., has one support department that is responsible for cleaning, service, and maintenance of its copying equipment.The costs of the support department are allocated to each copy center on the basis of total copies made.
During the first month, the costs of the support department were expected to be $400,000.Of this amount, $120,000 is considered a fixed cost.During the month, the support department incurred actual variable costs of $256,000 and actual fixed costs of $144,000.
Normal and actual activity (copies made) are as follows:

- Refer to Figure 7-5.For purposes of performance evaluation, fixed costs allocated to Copy Center 2 are

• A) $57,600.
• B) $120,000.
• C) $102,400.
• D) $48,000.

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Definitions:

Hydrogen Atmosphere

An environment or a setting that predominantly contains hydrogen gas (H2).

Efficiency

The ratio of the useful output of a system to the input, expressed in percentage, indicating the system's ability to convert energy or resources into output effectively.

Cooling

The process of removing excess heat from a system to maintain optimal operating conditions, often critical in electrical and electronic systems to prevent overheating.

Synchronoscope

An instrument used to determine the exact point at which two alternating currents achieve synchronism, often used in the synchronization of generators.