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The Springfield Company has three service departments, S1, S2,
and S3, and two production departments, P1 and P2. The following
data relate to Springfield’s allocation of service department
costs:
Budgeted Costs
Number of Employees
S1
$4,588,000
92
S2
2,834,000
64
S3
2,760,000
41
P1
196
P2
294
Service department costs are allocated by the direct method. The
number of employees is used as the allocation base for all service
department costs.
(a)
Allocate service department costs to production departments.
Service...
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The Ceradyne Company has three service departments, S1, S2, and
S3, and two production departments, P1 and P2. The following data
relate to Ceradyne’s allocation of service department
costs:
Budgeted Costs
Number of Employees
S1
$4,101,000
87
S2
3,110,000
58
S3
2,865,000
37
P1
204
P2
306
Service department costs are allocated by the direct method. The
number of employees is used as the allocation base for all service
department costs.
Calculate the total service department cost allocated to each...
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Budgeted Costs
Number of Employees
S1
$4,101,000
87
S2
3,110,000
58
S3
2,865,000
37
P1
204
P2
306
Service department costs are allocated by the direct method. The
number of employees is used as the allocation base for all service
department costs.
Allocate service department costs to production departments.
Service
Service dept.
Cost Allocated to
Department
Costs
P1
P2
S1
$4,101,000
$
$
S2
3,110,000
$
S3
2,865,000
$
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1. Motorcade Company has three service departments (S1, S2, and
S3) and two production departments (P1 and P2). The following data
relate to Motorcade's allocation of service department costs:
Round to two decimal places.
Budgeted Costs
Nbr of Employees
S1
$3,040,000
75
S2
2,180,000
50
S3
1,000,000
25
P1
150
P2
225
Service department costs are allocated by the direct method. The
number of employees is used as the allocation base for all service
department costs
Calculate the total service...
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RT Renovations is organized with two service departments (S1 and
S2) and two production departments (P1 and P2). The company uses
the step method to allocate service department costs, allocating
from S1 to S2, P1, and P2 first. The cost accountant tells you that
in November, $105,000 was allocated from S2 to P1 (including any
cost allocated from S1 to S2). She also tells you that $55,000 was
allocated from S1 to S2 in November.
P1 used 15 percent of...
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RT Renovations is organized with two service departments (S1 and
S2) and two production departments (P1 and P2). The company uses
the step method to allocate service department costs, allocating
from S1 to S2, P1, and P2 first. The cost accountant tells you that
in November, $110,000 was allocated from S2 to P1 (including any
cost allocated from S1 to S2). She also tells you that $30,000 was
allocated from S1 to S2 in November.
P1 used 20 percent of...
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Cordner Corporation has two production departments, P1 and P2, and two service departments, S1 and S2. Direct costs for each department and the proportion of service costs used by the various departments for the month of July are as follows: Proportion of Services Used by: S1 S2 P1 0.70 0.10 0.20 0.20 0.30 0.50 Department Direct costs $ 60,000 $100,000 $160,000 $140,000 P2 Under the direct method of cost allocation, the amount of S1 costs allocated to S2 would be:...
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Carolina Stoneware Company manufactures pottery in two production departments, P1 and P2. The production departments receive services from four support departments, S1, S2, S3 and S4, which also provide some services to each other. The costs of operating the support departments for last year are as follows: Dept. S1 Dept. S2 Dept. S3 Dept. S4 Dept. Costs $12,000 15,000 10,000 25,000 The percentages of service provided by the support departments to other departments are: SA p1 From S1 10% S3...
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Cordner Corporation has two production departments, P1 and P2, and two service departments, S1 and 52. Direct costs for each department and the proportion of service costs used by the various departments for the month of July are as follows: Proportion of Services Used by: S1 S2 P1 P2 0.70 0.10 0.20 0.20 0.30 0.50 Department Direct costs $ 60, 000 S2 $100,000 $160,000 P2 $140,000 S1 P1 Under the step method of allocation, the total amount of service costs...
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Craylon Corp has two service departments, S1 and S2, and two
production departments, P1 and P2. The data for April were as
follows: Services provided to: Activity Costs S1 S2 P1 P2 S1
(cost)$100,000 S1 none S2 20% p1 40% p2 50% S2 cost $80,000 s110%
S2 none p1 55% p2 25% Fixed Costs P1 $400,000 P2 $500,000 Required:
Allocate the service departments' (S1 & S2) costs to the two
operating divisions using the reciprocal method.
The Springfield Company has three service departments, S1, S2,
and S3, and two production departments, P1 and P2. The following
data relate to Springfield’s allocation of service department
costs:
Budgeted Costs
Number of Employees
S1
$4,588,000
92
S2
2,834,000
64
S3
2,760,000
41
P1
196
P2
294
Service department costs are allocated by the direct method. The
number of employees is used as the allocation base for all service
department costs.
(a)
Allocate service department costs to production departments.
Service...
The Ceradyne Company has three service departments, S1, S2, and
S3, and two production departments, P1 and P2. The following data
relate to Ceradyne’s allocation of service department
costs:
Budgeted Costs
Number of Employees
S1
$4,101,000
87
S2
3,110,000
58
S3
2,865,000
37
P1
204
P2
306
Service department costs are allocated by the direct method. The
number of employees is used as the allocation base for all service
department costs.
Calculate the total service department cost allocated to each...
Budgeted Costs
Number of Employees
S1
$4,101,000
87
S2
3,110,000
58
S3
2,865,000
37
P1
204
P2
306
Service department costs are allocated by the direct method. The
number of employees is used as the allocation base for all service
department costs.
Allocate service department costs to production departments.
Service
Service dept.
Cost Allocated to
Department
Costs
P1
P2
S1
$4,101,000
$
$
S2
3,110,000
$
S3
2,865,000
$
Cordner Corporation has two production departments, P1 and P2, and two service departments, S1 and S2. Direct costs for each department and the proportion of service costs used by the various departments for the month of July are as follows: Proportion of Services Used by: S1 S2 P1 0.70 0.10 0.20 0.20 0.30 0.50 Department Direct costs $ 60,000 $100,000 $160,000 $140,000 P2 Under the direct method of cost allocation, the amount of S1 costs allocated to S2 would be:...
Carolina Stoneware Company manufactures pottery in two production departments, P1 and P2. The production departments receive services from four support departments, S1, S2, S3 and S4, which also provide some services to each other. The costs of operating the support departments for last year are as follows: Dept. S1 Dept. S2 Dept. S3 Dept. S4 Dept. Costs $12,000 15,000 10,000 25,000 The percentages of service provided by the support departments to other departments are: SA p1 From S1 10% S3...
Cordner Corporation has two production departments, P1 and P2, and two service departments, S1 and 52. Direct costs for each department and the proportion of service costs used by the various departments for the month of July are as follows: Proportion of Services Used by: S1 S2 P1 P2 0.70 0.10 0.20 0.20 0.30 0.50 Department Direct costs $ 60, 000 S2 $100,000 $160,000 P2 $140,000 S1 P1 Under the step method of allocation, the total amount of service costs...