Support Department Allocations The centralized computer technology department of Hardy Company has expenses of $242,000. The department has provided a total of 11,000 hours of service for the period. The Retail Division has used 8,250 hours of computer technology service during the period, and the Commercial Division has used 2,750 hours of computer technology service. How much should each division be allocated for computer technology department services? Do not round interim calculations. Retail Division ? Commercial Division ?

Performance Eval - Decentralized Ops:  Championship Sports Inc. operates two divisions - the Winter Sports Division and the Summer Sports Division. The following income and expense accounts were provided from the trial balance aa of December 31, 20Y9, the end of tthe fiscal year, after all adjustments, including those for inventories, were recorded and posted: Sales - Winter Sports Division  $34,650,000 Sales - Summer Sports Division $38,280,000 Cost of Goods Sold - Winter Sports Division 20,790,000 Cost of Goods Sold - Summer Sports Division 22,110,000 Sales Expense - Winter Sports Division 5,940,000 Sales Expense - Summer Sports Division 5,280,000 Administrative Expense - Winter Sports Division 3,465,000 Administrative Expense - Summer Sports Division 3,399,000 Advertising Expense 890,000 Transportation Expense 387,600 Accounts Receivable Collection Expense 279,000 Warehouse Expense 3,300,000 The bases to be used in allocating expenses, together with other…

Great Eastern Credit Union (GECU) has two operating departments (Branches and Electronic) and three service departments (Processing, Administration, and Maintenance). During July, the following costs and service department usage ratios were recorded: Supplying Using Department Department Processing Administration Maintenance Branches Electronic Processing Administration 0 60% 20% 20% Maintenance 8 15% е 60% 40% 15% 20% 50% Direct cost $99,000 $690,000 $410,000 $5,900,000 $2,450,000 Required: Allocate the service department costs to the two operating departments using the reciprocal method. Maintenance Processing Administration Total Allocated to: Costs Processing Administration Branches Electronic

Divisional Income Statements The following data were summarized from the accounting records for Ruiz Industries Inc. for the year ended November 30, 20Y8: Cost of goods sold:     Support department allocations:     Commercial Division $542,410     Commercial Division $73,970   Residential Division 262,330     Residential Division 45,440 Administrative expenses:     Sales:     Commercial Division $98,620     Commercial Division $821,840   Residential Division 93,690     Residential Division 468,450 Prepare divisional income statements for Ruiz Industries Inc. Ruiz Industries Inc. Divisional Income Statements For the Year Ended November 30, 20Y8   Commercial Division Residential Division Sales  ? ? Cost of goods sold  ? ? Gross profit  ? ? Administrative expenses  ? ? Operating income before support department allocations  ? ? Support department allocations  ? ? Operating income  ? ?