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举一反三
- Train Company has two service departments, Maintenance and Human Resources. Train Company also has two production departments, Mixing and Finishing. Maintenance costs are allocated based on square footage while Human Resources costs are allocated based on number of employees. The following information has been gathered for the current year: Maintenance Human Resources Mixing Finishing Direct costs $50,400 $33,600 $42,000 $70,000 Square footage 1,600 800 3,200 2,400 Number of employees 16 24 48 64 If the direct method is used to allocate service department costs, then the total cost of the Human Resources Department after the Maintenance Department cost allocation would be ________.
- 中国大学MOOC: In direct method, each service department assigns its own costs to operating departments plus the costs that have been allocated to it from other service departments.
- 中国大学MOOC: The reciprocal cost for each service department is its direct cost plus its share, based on the proportion of service units consumed, of the direct costs of the other service departments.
- Linka Company has a total of five departments, namely, the R&D department, the finance department, the sales department, the production department and the HR department.
- Which of the following statement is not the reason why Service department costs are charged to operating departments？ A: to encourage operating departments to wisely use service department resources. B: to provide operating departments with more complete cost data for making decisions. C: to help measure the profitability of service departments. D: to create an incentive for service departments to operate efficiently.
内容
- 0
Production department 2 A: Machine hours B: Labour hours
- 1
The direct method allocates each support department's costs to operating departments only.
- 2
What is the most appropriate production overhead absorption rate for department 2? A: 50% of direct material cost B: 18% of direct labour cost C: $0.72 per direct labour hour D: $60 per machine hour
- 3
智慧职教: S1: How many departments are there on board? S2:Three departments: Deck department, Engine department, Service department. Q:Besides deck and engine department,which department is there on board else? 0102dh106
- 4
Which one of the following departments would NOT be treated as a service centre in a factory producing tables? A: Goods Inwards department B: Maintenance department C: Assembly department D: Goods Outwards department