Which one of the following departments is NOT a service cost center in a manufacturing company
A: Accounting
B: Assembly
C: Maintenance
D: Personnel
A: Accounting
B: Assembly
C: Maintenance
D: Personnel
举一反三
- 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
- Which of the following departments is not an operating (or value added) department? A: Machining B: Accounting C: Assembly D: Finishing
- 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.
- 中国大学MOOC:"Which of the following costs would be considered a period rather than a product cost in a manufacturing company? ";
- 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 ________.