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ud x D Assignment 8 (Ch 11) A x My C ezto.mheducation.com/hm.tpx 024938344430608

ID: 2552844 • Letter: U

Question

ud x D Assignment 8 (Ch 11) A x My C ezto.mheducation.com/hm.tpx 024938344430608594 1522034186988 ps http//www.macewa Madision Park Co-op, a grocery and gift shop, has provided the following data to be used in its service department cost allocations Departmental costs before allocations 150,000 320 250 S 40,000 2,320,000 $950,000 740 1,000 160 100 3,100 4,000 Space occupied in square metres Required: Using the step-down method, allocate the costs of the service departments to the two operating departments Allocate the costs of the Administration Department first on the basis of employee-hours and then on the costs of the Janitorial Services Department on the basis of space occupied. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations nearest dollar amount. r answers to the Service Departments Administration JanitorialGroceries S Operating Gifts Total Departmental costs before allocations Alocation S40.000 2.320,000 S 950,000 S 3460,000 150,000 Administration costs Janitorial costs Total costs after allocation 13 in

Explanation / Answer

Solution:

Service departments

Operating departments

Administration costs

Janitorial costs

Administration costs

Janitorial costs

Totals

Departmental costs before allocations

$150,000

$40,000

$2,320,000

$950,000

$3,460,000

Allocation

Administration costs

-$150,000

$6,000

$116,250

$27,750

Janitorial costs

-$46,000

$36,800

$9,200

Total costs after allocation

$0

$0

$2,473,050

$986,950

$3,460,000

Working:

Administration costs

Based on employee credit hours in the other three departments: 160 + 3,100 + 740 = 4,000.

Janitorial: $150,000*160/4,000 = $6,000

Groceries: $150,000 * 3,100/4,000 = $116,250

Gifts: $150,000 * 740/4,000 = $27,750

Based on occupied space by the two operating departments: 4,000 + 1,000 = 5,000.

Janitorial Department costs of $40,000 and the Administration costs of $6,000, both of these that have been allocated to the Janitorial Department, are allocated to the two operating departments.

Groceries: $46,000* 4,000/5,000 = $36,800

Gifts: $46,000 *1,000/5,000 = $9,200

Service departments

Operating departments

Administration costs

Janitorial costs

Administration costs

Janitorial costs

Totals

Departmental costs before allocations

$150,000

$40,000

$2,320,000

$950,000

$3,460,000

Allocation

Administration costs

-$150,000

$6,000

$116,250

$27,750

Janitorial costs

-$46,000

$36,800

$9,200

Total costs after allocation

$0

$0

$2,473,050

$986,950

$3,460,000