Determine the total cost pool for the DIET AIDS department after allocating the costs from the support departments using the step method

Determine the total cost pool for the DIET AIDS department after allocating the costs from the support departments using the step method

Determine the total cost pool for the DIET AIDS department after allocating the costs from the support departments using the direct method.

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ASC has two operating divisions: Nutritionals and diet aids. ASC's support departments are corporate administration, human resources, and maintenance. Exhibit 13-8 provides an abbreviated 2011 budget of the direct and indirect costs for each support department and operating division of ASC. Determine the total cost pool for the NUTRITIONALS department after allocating the costs from the support departments using the step method. D (2 Points) Exhibit 13-8 | Athens Supplements Co. 2011 Budgeted Departmental and Divisional Costs Administration Human Resources Maintenance Nutritionals Diet Aids Total Direct departmental costs: Material $ $ 0 $1,275,600 Labor 1,350,000 Total $1,350,000 150,000 $150,000 360,000 736,200 $360,000 $2,011,800 $ 669,600 864,000 $1,533,600 $1,945,200 3,460,200 $5,405,400 Departmental overhead* 1,651,200 69,750 238.200 1,677,000 267,600 3,903,750 Total initial departmental costs $3,001,200 $219,750 $598,200 $3,688,800 $1,801,200 $9.309,150 Exhibit 13-9 | Service Department Allocation Bases Administration costs-allocated based on dollars of assets employed Human resources costs-allocated based on number of employees Maintenance costs-allocated based on machine hours used Dollars of Assets Employed Number of Employees Number of Machine Hours Used Administration Human resources Maintenance Nutritionals Diet aids $12,000,000 24 3,600,000 6 6,000,000 18 30,000,000 75 258,000 24,000,000 21 64,500 ASC has two operating divisions: Nutritionals and diet aids. ASC's support departments are corporate administration, human resources, and maintenance. Exhibit 13-8 provides an abbreviated 2011 budget of the direct and indirect costs for each support department and operating division of ASC. Determine the total cost pool for the NUTRITIONALS department after allocating the costs from the support departments using the step method. D (2 Points) Exhibit 13-8 | Athens Supplements Co. 2011 Budgeted Departmental and Divisional Costs Administration Human Resources Maintenance Nutritionals Diet Aids Total Direct departmental costs: Material $ $ 0 $1,275,600 Labor 1,350,000 Total $1,350,000 150,000 $150,000 360,000 736,200 $360,000 $2,011,800 $ 669,600 864,000 $1,533,600 $1,945,200 3,460,200 $5,405,400 Departmental overhead* 1,651,200 69,750 238.200 1,677,000 267,600 3,903,750 Total initial departmental costs $3,001,200 $219,750 $598,200 $3,688,800 $1,801,200 $9.309,150 Exhibit 13-9 | Service Department Allocation Bases Administration costs-allocated based on dollars of assets employed Human resources costs-allocated based on number of employees Maintenance costs-allocated based on machine hours used Dollars of Assets Employed Number of Employees Number of Machine Hours Used Administration Human resources Maintenance Nutritionals Diet aids $12,000,000 24 3,600,000 6 6,000,000 18 30,000,000 75 258,000 24,000,000 21 64,500