A Department Store Apportions Payroll Costs on the Basis of the Number

question 37

Essay

A department store apportions payroll costs on the basis of the number of payroll checks issued. Accounting costs are apportioned on the basis of the number of reports. The payroll costs for the year were $231,000 and the accounting costs for the year totaled $75,500. The departments and the number of payroll checks and accounting reports for each are as follows:
Determine the amount of (a) payroll cost and (b) accounting cost to be apportioned to each department.

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Definitions:

Listening Responses

Active and empathetic listening in communication, especially in therapeutic settings, where the listener acknowledges and responds to the speaker's messages.

Client-Centered

An approach in therapy and counseling that emphasizes the importance of seeing the world from the client's perspective and valuing their autonomy in the therapeutic process.

Client Change

The process by which therapy clients modify their behavior, thoughts, or emotional state as a result of therapeutic interventions.

Interpretations

The act of explaining or making sense of information, words, or actions, often used in therapy to understand underlying meanings.