10.35 - 170,000 $ 550,00 0 Proportion of payroll cost...

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10.35 (25 min) Service cost allocation; direct method Assume the following bases: Computing services Computer time Human resources Payroll Custodial service Area occupied Allocation of service costs Computi ng Services Human Resourc es Custodi al East West Total Computer time used (hours) 200 140 34 0 Proportion of computer time 0.5882 0.4118 1.00 Allocation of computing cost $ (254,000 ) $ 149,412 $ 104,588 $ 0 Payroll cost $ 380,000 $
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Unformatted text preview: 170,000 $ 550,00 0 Proportion of payroll cost 0.6909 0.3091 1.00 Allocation of HR cost $(615,0 00) $ 424,909 $ 190,091 $ 0 Amount of area occupied 15,000 40,000 55,00 0 Proportion of area occupied 0.2727 0.7272 1.00 Allocation of custodial cost $(104,0 00) $ 28,364 $ 75,636 $ 0 Total allocated service costs to jobs* $602,6 85 $ 370,315 $ 973,00 0 * Sum of computing cost, HR cost and custodial cost....
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This note was uploaded on 11/25/2010 for the course ACCT 33010 taught by Professor Staff during the Spring '08 term at Kent State.

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