FIGURE 7-4 Copies Plus Print Operates a Copy Business at Two Different

question 76

Multiple Choice

FIGURE 7-4
Copies Plus Print operates a copy business at two different locations. Copies Plus Print has one support department that is responsible for cleaning, service, and maintenance of its copying equipment. The costs of the support department are allocated to each copy center on the basis of total copies made.
During the first month, the costs of the support department were expected to be $200,000. Of this amount, $60,000 is considered a fixed cost. During the month, the support department incurred actual variable costs of $128,000 and actual fixed costs of $72,000.
Normal and actual activity (copies made) are as follows:

-Refer to Figure 7-4. Support department costs NOT allocated to the two copy centers are

• A) $22,000.
• B) $9,840.
• C) $8,400.
• D) $6,000.

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Definitions:

BATNA

Best Alternative to a Negotiated Agreement; the best option one has if current negotiations fail.

Fixed-Pie Bias

The misconception in negotiations that the 'pie' or total available benefit is fixed, leading to competitive rather than cooperative strategies.

Conflicts of Interest

Situations where an individual's or organization's private interests conflict with their professional duties or responsibilities, leading to potential bias or unethical decisions.

Intraorganizational Bargaining

The negotiating process within an organization aimed at resolving differences or aligning strategies between various stakeholders, such as management teams, departments, or divisions.