Data Master Is a Computer Software Consulting Company

question 89

Essay

Data Master is a computer software consulting company.Its three major functional areas are computer programming,information systems consulting,and software training.Cynthia Moore,a pricing analyst in the Accounting Department,has been asked to develop total costs for the functional areas.These costs will be used as a guide in pricing a new contract.In computing these costs,Moore is considering three different methods of allocating overhead costs-the direct method,the step method,and the reciprocal method.Moore assembled the following data on overhead from its two service departments,the Information Systems Department and the Facilities Department.Information systems is allocated on the basis of hours of computer usage;facilities are allocated on the basis of floor space.Required:
Allocate the service department costs to the user departments using the step method.Allocate Information Systems first and round to the nearest dollar.Provide total user department costs.

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Definitions:

Amino Acid Sequence

The order of amino acids in a protein, determining its structure and function.

Gene Duplication

The process by which a segment of DNA containing a gene is duplicated, potentially leading to genetic innovation and evolution.

Chromosome Deletion

A mutation involving the loss of a section of a chromosome, which can lead to developmental issues or diseases.

Gene Sequence

A series of nucleotides in DNA or RNA that determines the specific order of amino acids in a protein or peptide.