Dunedin Bank has two operating departments (Retail and Commercial) and three service departments: Operations, Information Technology (IT), and Transactions. For the last period, the following costs and service department usage ratios were recorded: Supplying Department Using Department Transactions IT Operations Retail Commercial Transactions 000 70% 30% IT 10 % 0 40% 30% 20% Operations 60% 0 0 10% 30% Direct cost $ 440,000 $860,000 $ 1,700,000 $3,900,000 $2,450,000 Required: a. Allocate the service department costs to the two operating departments using the reciprocal method.

State Financial Corp. has three service departments (Administration, Communications, and Facilities), and two production departments (Deposits and Loans). A summary of costs and other data for each department prior to allocation of service department costs for the year ended December 31 follows.    Administration Communications Facilities Deposits Loans Direct costs $ 210,000   $ 320,000   $ 253,000   $ 7,590,000   $ 5,400,000   Employee hours   21,000     31,000     21,000     416,000     357,000   Number of employees   8     17     7     190     160   Square footage occupied   4,600     14,500     5,200     246,900     202,900        The costs of the service departments are allocated on the following bases: Administration, employee-hours; Communications, number of employees; and Facilities, square footage occupied.   Required: a. Assume that the bank elects to distribute service department costs to production departments using the direct method. What amount of…

Tuscaloosa National Bank has two service departments, the Human Resources (HR) Department and the Computing Department. The bank has two other departments that directly service customers, the Deposit Department and the Loan Department. The usage of the two service departments’ output for the year is as follows: User of Service Provider of Service HR Computing HR 0 10% Computing 10% 0 Deposit 55% 50% Loan 35% 40% The budgeted costs in the two service departments for the year are as follows: HR $ 529,000 Computing 758,500 Required: Use the reciprocal-services method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments.

Tusca National Bank has two service departments, the Human Resources Department and the Computing Department. The Bank has two other departments that directly service customers, the Deposit department and the Loan Department The usage of the two service departments' output for the year is as follows: User of Service HR Computing Deposit Loan Provider of Service HR 30% 40 % 30% Computing 10% 50% 40% The budgeted costs in the two service departments for the year as follows: HR: $ 300,000 Computing: $ 160,000 Use a.) direct method, b.) step-down method and c.) reciprocal services method to allocate the budgeted costs of HR and Computing departments.

Tuscaloosa National Bank has two service departments, the Human Resources (HR) Department and the Computing Department. The bank has two other departments that directly service customers, the Deposit Department and the Loan Department. The usage of the two service departments' output for the year is as follows: User of Service HR Computing Deposit Loan HR Computing Provider of Service HR Computing 10% The budgeted costs in the two service departments for the year are as follows: $466,000 699,000 10% 70% 20% 45% 45% Required: Use the step-down method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments. Tuscaloosa National Bank allocates the costs of the HR Department first. (Do not round intermediate calculations.) Allocation of HR Department costs Allocation of Computing Department costs Total costs allocated to each department $ Deposit 0 $ Loan 0

Tuscaloosa National Bank has two service departments, the Human Resources (HR) Department and the Computing Department. The bank has two other departments that directly service customers, the Deposit Department and the Loan Department. The usage of the two service departments' output for the year is as follows: Provider of Service HR 0 Computing 15% 15% 0 60% 55% 25% 30% User of Service HR Computing Deposit Loan The budgeted costs in the two service departments for the year are as follows: HR Computing Required: $ 499,000 728,500 Use the reciprocal-services method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments. Note: Do not round your Intermediate calculations and round final answers to the nearest dollar amount. Provider of Service Allocation of HR Department costs Allocation of Computing Department costs Total costs allocated to each department Deposit Loan

Tuscaloosa National Bank has two service departments, the Human Resources (HR) Department and the Computing Department. The bank has two other departments that directly service customers, the Deposit Department and the Loan Department. The usage of the two service departments' output for the year is as follows: Provider of Service User of Service Computing HR HR 15% 15% 60% 25% ed Computing Deposit Loan 55% 30% The budgeted costs in the two service departments for the year are as follows: HR $499, 000 Computing 728, 500 Required: Use the reciprocal-services method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments. (Do not round your intermediate calculations and round final answers to the nearest dollar amount.) Provider of Service Deposit Loan Allocation of HR Department costs 373,366 O S 186,683 Allocation of Computing Department costs 410,921 X 246,552 O Total costs allocated to each department 784.287 433.235 *Red text indicates…

Akagera Finance Plc has two service departments, the Human Resources (HR) Department and the Computing Department. Akagera Finance Plc has two other departments that directly service customers, the Deposit Department and the Loan Department. The usage of the two service departments’ output for the year is as follows: User of Service Provider of Service HR Computing HR 0 10% Computing 10% 0 Deposit 55% 50% Loan 35% 40% The budgeted costs in the two service departments for the year are as follows: HR $ 529,000 Computing 758,500 Required: Use the reciprocal-services method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments

ervice Department Charges The centralized computer technology department of Hardy Company has expenses of $372,600. The department has provided a total of 13,800 hours of service for the period. The Retail Division has used 6,762 hours of computer technology service during the period, and the Commercial Division has used 7,038 hours of computer technology service. How much should each division be charged for computer technology department services? Do not round interim calculations. Retail Division $fill in the blank 1 Commercial Division $fill in the blank 2

3.) Tusca National Bank has two service departments, the Human Resources Department and the Computing Department. The Bank has two other departments that directly service customers, the Deposit department and the Loan Department. The usage of the two service departments' output for the year is as follows: www.mw User of Service HR Computing Deposit Loan Provider of Service HR 30% 40% 30% Computing 10% 50% 40% The budgeted costs in the two service departments for the year as follows: HR: $ 300,000 Computing: $ 160, Use a.) direct method, b.) step-down method and c.) reciprocal services method to allocate the budgeted costs of HR and Computing departments.