1) Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utilities are allocated per square feet of the classrooms. Based on the information below, what is the total amount of maintenance cost to the Carpentry Department (rounded to the nearest dollar) if administrative costs for the school were $71,000, maintenance fees were $19,000, and utilities were $6,700?

Department	Students			Classrooms
Electrical	140			10,750		sq. ft.
Welding	105			17,200		sq. ft.
Accounting	70			8,600		sq. ft.
Carpentry	35			6,450		sq. ft.
Total	350			43,000		sq. ft.

2) A retail store has three departments, S, T, and U, and does general advertising that benefits all departments. Advertising expense totaled $41,000 for the year, and departmental sales were as follows. Allocate advertising expense to Department T based on departmental sales. (Do not round your intermediate calculations.)

Department S	$	101,000
Department T		212,750
Department U		157,750
Total	$	471,500

Top of Form

3) Ultimo Co. operates three production departments as profit centers. The following information is available for its most recent year. Department 2's contribution to overhead in dollars is:

Dept.		Sales			Cost of Goods Sold					Direct Expenses					Indirect Expenses
1		$	2,700,000			$	1,890,000				$	270,000				$	216,000
2			1,080,000				405,000					108,000					270,000
3			1,890,000				810,000					405,000					54,000