(Appendix 12B)Vancuren Corporation Has Two Operating Divisions-An East Division and a West

question 44

Multiple Choice

(Appendix 12B) Vancuren Corporation has two operating divisions-an East Division and a West Division.The company's Logistics Department services both divisions.The variable costs of the Logistics Department are budgeted at $31 per shipment.The Logistics Department's fixed costs are budgeted at $274, 400 for the year.The fixed costs of the Logistics Department are determined based on peak-period demand. At the end of the year, actual Logistics Department variable costs totaled $215, 820 and fixed costs totaled $294, 690.The East Division had a total of 3, 200 shipments and the West Division had a total of 3, 400 shipments for the year. How much actual Logistics Department cost should not be allocated to the operating divisions at the end of the year?

• A)$31, 510
• B)$11, 220
• C)$20, 290
• D)$0

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Definitions:

Psychoneuroimmunology

The study of the effects of psychological factors such as stress, emotions, thoughts, and behavior on the immune system.

Immune System

The Immune System is the body's defense mechanism against pathogens, consisting of a complex network of cells, tissues, and organs that work together to protect the body from infection and disease.

Psychoneuroimmunology

The study of the interaction between psychological processes, the nervous system, and immune functions.

Immune System Functioning

The complex processes and mechanisms within an organism that protect against disease by identifying and killing pathogens and tumor cells.