The Dopler Manufacturing Company Has Two Production Departments (Assembly and Finishing)

question 48

Multiple Choice

The Dopler Manufacturing Company has two production departments (Assembly and Finishing) and two service departments (Human Resources and Janitorial) . The projected usage of the two service departments is as follows: $$\begin{array} { l c c } & \begin{array} { c } \text { Use of } \\\text { Human Resources }\end{array} & \begin{array} { c } \text { Use of } \\\text { Janitorial }\end{array} \\\hline\text { Human Resources } & \cdots & 5 \% \\\text { Janitorial } & 10 \% & - \\\text { Assembly } & 60 \% & 40 \% \\\text { Finishing } & 30 \% & 55 \%\end{array}$$ The budgeted costs in the service departments are: Human Resources, $90,000 and Janitorial, $50,000.
Using the step-down method and assuming the Human Resources Department is allocated first, the amount of Human Resources cost allocated to the Assembly Department is:

• A) $21,053.
• B) $28,947.
• C) $54,000.
• D) $60,000.
• E) $78,842.

---

Definitions:

Paternalistic View

A perspective that endorses restricting the freedom of individuals for their own good, often without their consent.

Adversarial System

A legal system where two opposing parties present their case to an impartial judge or jury, common in the legal systems of the United States and other common law countries.

Faretta v. California

A landmark U.S. Supreme Court ruling that recognized the right of a defendant to represent themselves in court without a lawyer, under certain conditions.

Represented by Counsel

Having legal representation; the state of being advised and defended by a lawyer in legal matters.