管理会计Lecture9习题答案.docVIP

AYB225 –SOLUTIONS TO PRACTICE QUESTIONS, LECTURE 9 COST ALLOCATION PART A – SERVICE DEPARTMENT ALLOCATION QUESTION 1 (a)- DIRECT METHOD SERVICE PRODUCTION Administration Payroll Mixing Finishing 60,000 80,000 From Administration (60,000) 30/80 22,500 50/80 37,500 From Payroll (80,000) 25/70 28,571 45/70 51,429 51,071 88,929 (b) Administration = 60,000/80 = $750 per unit of work Payroll = 80,000/70 = $1,142.86 per unit of work (c) - STEP DOWN, allocating Administration first SERVICE PRODUCTION Administration Payroll Mixing Finishing 60,000 80,000 From Administr