Warehouse Services Is a Service Department in the Werner Company

question 36

Essay

Warehouse Services is a service department in the Werner Company, providing storage service to three operating departments. The company charges the costs of this department to operating departments on the basis of cubic feet occupied.
Last year, Warehouse Services budgeted variable storage cost of $0.15 per cubic foot occupied. The budgeted total fixed cost was $120,000, and was determined by the long-term storage needs of the operating departments. Actual storage space occupied during the year, along with long-term storage needs of operating departments, is given below: Actual variable storage costs amounted to $0.16 per cubic foot occupied. Actual fixed storage costs were $123,000.
Required:
a. Compute the amount of variable storage cost that should be charged to each operating department at the end of the year for performance evaluation purposes.
b. Compute the amount of fixed storage cost that should be charged to each operating department at the end of the year for performance evaluation purposes.

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Definitions:

EPSP Reversal

A phenomenon where the excitatory postsynaptic potential changes direction, usually due to alterations in ion gradient or membrane potential.

Neural Plasticity

The ability of the brain's neural networks to change through growth and reorganization, in response to learning or experience.

Back Propagation

An algorithm commonly used in training artificial neural networks, where error is propagated backwards to update the weights.

Temporal Summation

The process by which multiple sub-threshold signals can combine over time at a synapse to produce a significant effect, often leading to action potential if the threshold is reached.