Exam is conceptually the most precise method Its in allocating only the support costs used by operating departments 15. Jake's Battery Company has two service departments, Maintenance and Personnel. Maintenance Department costs of $320,000 are allocated on the basis of budgeted maintenance-hours. Personne Department costs of $80,000 are allocated based on the number of employees. The cost departments A and B are $160,000 and $240,000, respectively. number of employees are as follows: s of operating Data on budgeted maintenance-hours a Support DepartmentsProduction Maintenance Personnel Department Department udgeted costs 320,000 80,000 $160,000 $240,000 960 160 eted maintenance-hours umber of employees Using the direct method, what amount of Maintenance Department costs will 800 NA 640 480 40 be allocated to Department B? $96,000 B)$128,000 $156,000 D) $192,000 16. Refer to 15 for information. Using the step-down method, what amount of Maintenance Department cost will be allocated to Department A if the service department with the highest percentage of interdepartmental support service is allocated first? (Round up) A) $64,000 B) $85,333 C) $114,667 D) $128,000 17. Refer to 15 for information. Which of the following linear equations represents the completed reciprocated cost of Maintenance Department? A) M= 320,000 + 5.88%P B) M= 320,000 + 33.33%P C) M= 320,000-5.88%P D) M= 320,000-33.33%P Part II: Problems (3 problems, 49 points total) 1. (10 points) Jordana Woolens is a manufacturer of wool cloth. The information for March is as follows: nning work in process Units started Units completed 10,000 units 20,000 units 5,000 units Beginning work-in-process direct materials $ 6,000 Beginning work-in-process conversion$2,600