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Marks Corporation Has Two Operating Departments, Drilling and Grinding, and an Office

question 94

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Marks Corporation has two operating departments, Drilling and Grinding, and an office. The three categories of office expenses are allocated to the two departments using different allocation bases. The following information is available for the current period:  Office Expenses  Total  Allocation Basis  Salaries $30,00C Number of employees  Depreciation 20,000 Cost of goods sold  Advertising 40,000 Net sales \begin{array}{lll}\text { Office Expenses } & \text { Total } & \text { Allocation Basis } \\\text { Salaries } & \$ 30,00 \mathrm{C} & \text { Number of employees } \\\text { Depreciation } & 20,000 & \text { Cost of goods sold } \\\text { Advertising } & 40,000 & \text { Net sales }\end{array}  Item  Drilling  Grinding  Total  Number of employees 1,0001,5002,500 Net sales $325,000$475,000$800,000 Cost of goods sold $75,000$125,000$200,000\begin{array}{lrrr}\text { Item } &{\text { Drilling }} & \text { Grinding } & \text { Total } \\\text { Number of employees } & 1,000 & 1,500& 2,500 \\\text { Net sales } & \$ 325,000 & \$ 475,000 & \$ 800,000 \\\text { Cost of goods sold } & \$ 75,000& \$ 125,000 & \$ 200,000\end{array} The amount of salaries that should be allocated to Grinding for the current period is:

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Identifying the main purposes of various types of presentations.
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Planning and strategizing for effective presentations.

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