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Department	Security Deparment Cost	Usage Percent	Allocated Cost
Laser	$ 327,899.42	50.91%	$ 166,933.59
Formatting	$ 327,899.42	18.79%	$ 61,612.30

Cafeteria

$ 327,899.42

30.30%

$ 99,353.52

Working Notes

1 Nm 0 4 5 6 7 Blue River Inc. produces horse and rancher equipment. The company's production activities mainly occur in what the company calls its Laser and Forming departments. The Cafeteria and Security departments support the company's production activities and allocate costs based on the number of employees and square feet, respectively. The total cost of the Security Department is $283,000. The total cost of the Cafeteria Department is $185,000. The number of employees and the square footage in each department are as follows: 8 9 10 11 12 13 Department Security Cafeteria Laser Forming Employees 15 27 38 42 122 Square Feet 585 2,500 4,200 1,550 8835 14 15 16 Using the reciprocal services method of support department cost allocation, determine the total costs from the Security Department that should be allocated to the Cafeteria Department and to each of the production departments. 17 18 19 20 21 Security Department Cost Cafeteria Department Cost $ 283,000.00 $ 185,000.00 22 23 24 25 26 27 28 29 30 31 32 33 Blue River Inc. Security Department Usage Cafeteria Deparment Usage Department Square Feet bge Perec Deparment # of Employees Usages Percent Cafeteria 2500 30.30% Security 15 15.79% Laser 4200 50.91% Laser 38 40.00% Formatting 1550 18.79% Formatting 42 44.21% Totals 8250) 100.00% Totals 95 100.00% Simultaneous equation Assuming the cost of Security is $S &Cafeteria is $C S=283000+ 0.1579C Equation 1 C= 185000+ 0.3035 Equation 2 S value in equation 1: S= 283000+ 0.1579(284353.5247) S= 283000+44899.42155 S= $ 327,899.42 Department Cafeteria Laser Formatting Totals Security Deparment Cost $ 327,899.42 327,899.42 327,899.42 Allocated Usage Percent Cost 30.30% $ 99,353.52 50.91% 166,933.59 18.79%$ 61,612.30 100.00% S 327,899.42 un 1 Nm 0 4 5 6 7 Blue River Inc. produces horse and rancher equipment. The company's production activities mainly occur in what the company calls its Laser and Forming departments. The Cafeteria and Security departments support the company's production activities and allocate costs based on the number of employees and square feet, respectively. The total cost of the Security Department is $283,000. The total cost of the Cafeteria Department is $185,000. The number of employees and the square footage in each department are as follows: 8 9 10 11 12 13 Department Security Cafeteria Laser Forming Employees 15 27 38 42 122 Square Feet 585 2,500 4,200 1,550 8835 14 15 16 Using the reciprocal services method of support department cost allocation, determine the total costs from the Security Department that should be allocated to the Cafeteria Department and to each of the production departments. 17 18 19 20 21 Security Department Cost Cafeteria Department Cost $ 283,000.00 $ 185,000.00 22 23 24 25 26 27 28 29 30 31 32 33 Blue River Inc. Security Department Usage Cafeteria Deparment Usage Department Square Feet bge Perec Deparment # of Employees Usages Percent Cafeteria 2500 30.30% Security 15 15.79% Laser 4200 50.91% Laser 38 40.00% Formatting 1550 18.79% Formatting 42 44.21% Totals 8250) 100.00% Totals 95 100.00% Simultaneous equation Assuming the cost of Security is $S &Cafeteria is $C S=283000+ 0.1579C Equation 1 C= 185000+ 0.3035 Equation 2 S value in equation 1: S= 283000+ 0.1579(284353.5247) S= 283000+44899.42155 S= $ 327,899.42 Department Cafeteria Laser Formatting Totals Security Deparment Cost $ 327,899.42 327,899.42 327,899.42 Allocated Usage Percent Cost 30.30% $ 99,353.52 50.91% 166,933.59 18.79%$ 61,612.30 100.00% S 327,899.42 un