Allocation of cost by Direct Cost method | ||||
Particular | Maintainance | Personnel | Printing | Developing |
Direct Cost | $5,000.00 | $12,000.00 | $15,000.00 | $10,000.00 |
Allocation of Maint Cost | -$5,000.00 | $1,250.00 | $3,750.00 | |
(5000*1/4) | (5000*3/4) | |||
Allocation of personnel cost | -$12,000.00 | $2,400.00 | $9,600.00 | |
(12000*500/2500) | (12000*2000/2500) | |||
Allocated Cost | $18,650.00 | $23,350.00 |
printing
servive dept allocation= 0
maintanince: 5,000*1,000/4,000= 1,250
2,000+500= 2,500
personnel 12,000*500/2,500= 2,400
total cost= 1,250+ 2,400= 3,650
develop
service= 0
maintainace 5,000*3,000/4,000= 3,750
personnel 12,000*2,000/2,500= 9,600
total cost= 3,750+9,600= 13,350
University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing)....
University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Maintenance Personnel 1,000 Machine-hours Labor-hours Department direct costs 500 $5,000 Printing 1,000 500 $15,000 Developing 3,000 2,000 $10,000 $12,000 Required: Use the direct...
University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Maintenance Personnel 1,000 Machine-hours Labor-hours Department direct costs Printing 1,000 500 $15,000 500 $5,000 Developing 3,000 2,000 $10,000 $12,000 Required: Use the direct...
University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Maintenance Personnel 1,300 Machine-hours Labor-hours Department direct costs 900 $3,600 Printing 1,300 900 $15,200 Developing 3,900 3,100 $11,600 $13,600 Required: Use the direct...
University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Maintenance Personnel Printing Developing Machine-hours — 1,800 1,800 4,200 Labor-hours 550 — 550 2,200 Department direct costs $ 2,000 $ 12,000 $ 13,600...
University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Maintenance Personnel Printing Developing Machine-hours — 1,100 1,100 3,300 Labor-hours 550 — 550 2,200 Department direct costs $ 5,800 $ 15,800 $ 17,100...
University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Maintenance Personnel Printing Developing Machine-hours — 1,000 1,000 3,000 Labor-hours 500 — 500 2,000 Department direct costs $ 5,000 $ 12,000 $ 15,000...
University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Maintenance Personnel Printing Developing Machine-hours — 1,000 1,000 3,000 Labor-hours 500 — 500 2,000 Department direct costs $ 14,000 $ 40,000 $ 47,700...
University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Maintenance Personnel 1,500 Machine-hours Labor-hours Department direct costs 500 $4,800 Printing 1,500 500 $16,000 Developing 4,500 3,500 $13,300 $14,800 Required: Allocate the service...
University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Maintenance Personnel 1,700 Machine-hours Labor-hours Department direct costs 700 $2,400 Printing 1,700 700 $14,100 Developing 5,100 2,800 $11,000 $12,400 Required: Use the direct...
University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Maintenance Machine-hours Labor-hours Department direct costs 500 $12,500 Personnel 1,000 - $35,250 Printing Developing 1,000 3,000 500 2,000 $41,400 $31,000 University Printers estimates...