muhammadcorley123456
11.04.2020 •
Business
The Charmatz Corporation has a central copying facility. The copying facility has only two users, the Marketing Department and the Operations Department. The following data apply to the coming budget year: Budgeted costs of operating the copying facility for 400,000 to 600,000 copies: Fixed costs per year $60,000.variable costs 5 cents(0.05) per copy. Budgeting long run usage in copies per year: Marketing Department 900 copies.Operations department 310,000 copies.Budgeting amounts are used to calculate the allocation rates. Actual usage for the year by the marketing Department was 120,000 copies and by the Operation Department was 380,000 copies. If a dual-rate cost-allocation method is used, what amount of copying facility costs will be budgeted for the Operations Depatment.
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Ответ:
Total cost for Operations Department = 92,548
Explanation:
Dual-rate method is a method of allocating costs in which two cost functions are used. Typically, the two functions are a fixed-cost function and a variable-cost function.
First calculate allocation rate for fixed cost for Operations Department
Fixed cost = 60000
Budgeted copies = 310000
Fixed allocation rate = 60000 ÷ 310000
= $ 0.1935483870967742 per copyeq(2)
Variable cost = $ 0.05 per copy eq(1)
Actual usage by Operations department was 380000 copies.
Multiply this amount with allocation rates calculated in eq(1) and e1(2).
Actual fixed cost = 0.1935483870967742 × 380000
= 73548
Actual variable cost = 0.05 × 380000
= 19000
Total cost for Operations Department = 73548 + 19000
= 92,548
Ответ:
400
Explanation:
400 A larger increase in output and a
smaller decrease in the interest rate. A larger increase in output and a
smaller decrease in the interest rate. A larger increase in output and a
smaller decrease in the interest rate. A larger increase in output and a
smaller decrease in the interest rate. A larger increase in output and a
smaller decrease in the interest rate.