Tasman Products, Limited, of Australia has a Maintenance Department that services the equipment in the company’s Forming Department and Assembly Department. The cost of this servicing is charged to the operating departments on the basis of machine-hours. Cost and other data relating to the Maintenance Department and to the other two departments for the most recent year are presented below.

University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Printing 1,400 900 Maintenance Developing 4,200 3,100 $11,700 Personnel Machine-hours 1,400 Labor-hours 900 Department direct costs $2,800 $12,800 $14,500 Required: Allocate the service department costs using the step method, starting with the Maintenance Department. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Maintenance Personnel Printing Developing Service department costs Maintenance Personnel Total costs allocated $

University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Printing Developing 3,000 2,000 $30,000 Maintenance Personnel Machine-hours 1,000 1,000 Labor-hours 500 500 Department direct costs $13,000 $37,750 $48,400 University Printers estimates that the variable costs in the Personnel Department total $19,000 and in the Maintenance Department variable costs total $8,500. Avoidable fixed costs in the Personnel Department are $6,600. Required: If University Printers outsources the Personnel Department functions, what is the maximum it can pay an outside vendor without increasing total costs? (Do not round intermediate calculations.) Maximum Amount

University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Maintenance Personnel Printing Developing 3,000 2,000 $29,500 Machine-hours 1,000 1,000 Labor-hours 500 500 Department direct costs $14,000 $38,500 $43,500 University Printers estimates that the variable costs in the Personnel Department total $17,750 and in the Maintenance Department variable costs total $8,100. Avoidable fixed costs in the Personnel Department are $5,600. Required: If University Printers outsources the Personnel Department functions, what is the maximum it can pay an outside vendor without increasing total costs? (Do not round intermediate calculations.) Maximum Amount

Seroja Sdn. Bhd. manufactures customized equipment for local market. The budgeted data for the month of February 2019 were as follows:     Machining Department Finishing Department Manufacturing overhead RM40,000 RM65,000 Direct labour hours 2,000 hours 10,000 hours Machine hours​ 4,000 hours 5,700 hours   During the month, an order was received from Mr. Eric to manufacture an equipment for his personnel use. The job is known as Job E and the data pertaining to the job were as follows:     Machining Department Finishing Department Direct material RM2,800 RM1,200 Direct labour hours 500 hours 50 hours Machine hours 300 hours 200 hours Wage rate per hour RM2.50 RM3.20   Additional information about Job E:   1. Manufacturing overhead is absorbed based on machine hour for Machining department and direct labour hour for Finishing department. 2. Administrative…

University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each. The following data appear in the company records for the current period: Personnel 384 Machine-hours Labor-hours Department direct costs Maintenance From: Service department costs Maintenance Personnel Total 360 $12,000 Maintenance $24,000 Required: Allocate the service department costs using the reciprocal method. (Matrix algebra is not required because there are only two service departments.) (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts.) $ Printing 512 280 $25,000 Personnel 0 $ Cost Allocation To: Developing 2,304 1,360 $18,000 0 $ Printing 0 Developing $ 0

A manufacturer uses machine hours to assign overhead costs to products. Budgeted information for the next year follows. Budgeted factory overhead costs Budgeted machine hours Compute the plantwide overhead rate for the next year based on machine hours. Plantwide overhead rate $431,200 5,600 per MH

Jingga Sdn Bhd has three production departments - Machining, Assembly and Finishing; and two service departments - Maintenance and Store. The company has produced the following budgeted overhead costs for the year 2023: Allocated costs Insurance of Building Insurance of Machinery Rent on factory General supervision Electricity (lighting) Electricity (power Depreciation of Machinery Other information in respect of the departments is as follows: Machining Assembly Finishing Departments Allocated Costs (RM) Value of Machinery (RM) Kilowatt hours Number of employees 36,000 30,000 38,000 20 500 24,000 60,000 12,000 15,000 20,000 40 Area occupied (square meters) Machine hours Direct labour hours Cost of the service departments should be apportioned as follows: Service Departments 600 30,000 30,000 60,000 5,000 12,000 50 800 10,000 30,000 Production Departments Assembly 20% 25% RM 120,000 96,000 30,000 48,000 74,400 18,000 64,800 72,000 Maintenance Store 18,000 Machining department - machine…

Dagger Corporation has the following activities: creating bills of materials (BOM), studying manufacturing capabilities, improving manufacturing processes, training employees, and designing tooling.  The general ledger accounts reveal the following expenditures for manufacturing engineering: Salaries  ₱150,000.00 Equipment  ₱ 80,000.00 Supplies  ₱ 20,000.00 The equipment is used for two activities: improving processes and designing tooling.  Thirty-five percent of the equipment’s time is used for improving processes and sixty-five percent is used for designing tools.  The salaries are for two engineers.  One is paid P100,000, while the other earns P50,000.  The P100,000 engineer spends 40% of his time training employees in new processes and 60% of his time on improving processes.  The remaining engineer spends equal time on all activities.  Supplies are consumed in the following proportions: Creating BOMs 25% Studying capabilities 10% Improving processes 20% Training…

Your Companey  has two service departments – Personnel and Maintenance.  The Maintenance Department's costs of $160,000 are allocated on the basis of standard hours used.  The Personnel Department's costs of $40,000 are allocated based on the number of employees.  The costs of the operating Departments A and B are $80,000 and $120,000, respectively. Data on standard service hours and number of employees are as follows: Standard Service         Maintenance Dept.      Personnel Dept.           Production Depts.                                                                                                                 A              B Hours used                                 -                                400                  480            320 Number of Employees              20                                -                        80            240    What is the cost of the Maintenance Department allocated to Department B using the direct method? What is the cost of the…