QUESTION 9 3 points Save Answer Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $380,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $180,000 are allocated based on the number of employees. The costs of operating departments A and B are $224,000 and $336,000, respectively. Data on budgeted maintenance- hours and number of employees are as follows: Production Support Departments Departments Maintenance Personnel Department Department A B $380,000 $180,000 $188,000 $282,000 NA 870 1140 650 60 NA 280 660 Budgeted costs Budgeted maintenance - hours Number of employees Using the step-down method, what amount of Maintenance Department cost will be allocated to Department B if the Maintenance Department service is allocated first? (Round up) $83,871 $41,935 $31,326 $88,436 QUESTION 10 Alfred, owner of Hi-Tech Fiberglass Fabricators, Inc., is interested in using the reciprocal allocation method. The following data from operations were collected for analysis: Budgeted marufacturing overhead costs: Plant Maintenance PM (Support Dept) Data Processing DP (Support Dept) Machining M Operating Dept) Capping C(Operating Dept) $300,000 $50,000 $200,000 $100,000 Services furnished: By Plant Maintenance (budgeted labor-hours): to Data Processing to Machining to Capping By Data Processing (budgeted computer time): to Plant Maintenance to Machining to Capping 3800 5400 8200 600 3500 600 What is the complete reciprocated cost of the Data Processing Department? $90,234 $60,920 $118,830 $250,000