9.) Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utility costs are allocated based on the square footage of each departments classroom. 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 $75,000, maintenance fees were $22,000, and utilities were $7,000?

Department	Students	Classroom Square Feet
Electrical	250	11,500
Welding	150	18,400
Accounting	75	9,200
Carpentry	25	6,900
Total	500	46,000

• $1,100.

• $22,000.

• $682.

• $3,300.

• $3,500.

10.) Kragle Corporation reported the following financial data for one of its divisions for the year; average assets of $480,000; sales of $940,000; and income of $105,280. The investment center profit margin is:

• 21.9%.

• 51.1%.

• 195.8%.

• 455.9%.

• 11.2%.

11.) A company has sales of $120,000; cost of goods sold of $75,370; and total direct expenses of $8,720. The department contribution to overhead is:

• $111,280.

• $84,090.

• $66,650.

• $35,910.

• $44,630.