Required information SB (Static) The following information is... [The following information applies to the questions displayed below.] The following information is departmental cost allocation with two service departments and two production departments. Department Service 1 (51) Service 2 (52) Production 1 (P1) Production 2 (P2) P1 P2 Cost $ 30,000 Total Cost Allocated Percentage Service Provided to 100,000 150,000 51 0% 20,000 20 52 30% 35% 0 20 P1 P2 35% 60 Brief Exercise 7-14 (Static) If the cost in P1 is changed from... [LO 7-3] What is the amount of service department cost allocated to P1 and P2 using the direct method if the cost in P1 is changed from $100,000 to $120,000?

Cost pool $58,200 $88,500 Total cost in cost pool O $7,200 pool 1 pool 2 pool 3 Compute allocated capacity costs for product Alpha. $18,000 $7,500 $63,000 $45,000 not enough information need to know the total number of cost driver units Number of cost driver units product Alpha 20 20 30 -- product Beta 30 5 12

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Equivalent Units: Weighted Average Method The following data are for four independent process-costing departments. Inputs are added continuously.   A B C D Beginning inventory 8,000    3,000    —    48,000    Percent completion 40% 80% —    70% Units started 28,000    22,000    45,000    33,000    Ending inventory 7,000    —    8,000    13,000    Percent completion 30% —    20% 30% Required: Compute the equivalent units of production for each of the preceding departments using the weighted average method.   Equivalent Units Department A fill in the blank 1 Department B fill in the blank 2 Department C fill in the blank 3 Department D fill in the blank 4

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Haresh

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Required information [The following information applies to the questions displayed below.] The following information is departmental cost allocation with two service departments and two production departments. Percentage Service Provided to Department Service 1 (S1) Cost $ 43,000 S1 S2 P1 P2 0% 30% 35% 35% Service 2 (S2) 33,000 25 0 45 30 Production 1 (P1) 230,000 Production 2 (P2) 280,000 What is the amount of service department cost allocated to P1 and P2 using the direct method? Total Cost P1 P2 Allocated

P1 P2 Department Service 1 (51) Service 2 (52) Production 1 (P1) Production 2 (P2) Required information [The following information applies to the questions displayed below.] The following information is departmental cost allocation with two service departments and two production departments. Cost $ 46,000 36,000 260,000 310,000 Total Cost Allocated CARIN Percentage Service Provided to 25 . $2 20% 40% 40% Do 30 What is the amount of service department cost allocated to P1 and P2 using the direct method? Saved

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