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Version 145Downloaded by Mark Ma ([email protected])lOMoARcPSD|15535652
46)For production and support departments, a method ofimplementing cost centers that is output-oriented is the:lOMoARcPSD|15535652
Version 146Downloaded by Mark Ma ([email protected])
47)Expenditures made in revenue centers usually include:lOMoARcPSD|15535652
Version 147Downloaded by Mark Ma ([email protected])
48)The balanced scorecard measures the strategicbusiness unit (SBU)'s performance in all of the followingareasexcept:lOMoARcPSD|15535652
Version 148Downloaded by Mark Ma ([email protected])
49)Bradbo owned two adjoining restaurants, the PorkPalace and the Chicken Hut. Each restaurant was treated as aprofit center for performance evaluation purposes. Althoughthe restaurants had separate kitchens, they shared a centralbaking facility. The principal costs of the baking area includedmaterials, supplies, labor, and depreciation and maintenanceon the equipment.Bradbo allocated the monthly costs of the baking facility tothe two restaurants based on the number of tables served ineach restaurant during the month using dual allocation andequal sharing of fixed costs. In April, the costs were $43,000,of which $22,500 werefixed. The Pork Palaceserved 4,400 tables, whilethe Chicken Hut served3,600 tables.The amount of joint costthat should have beenallocated to the PorkPalace in April iscalculated to be:A)$11,500.B)$20,500.C)$22,525.D)$25,800.E)$31,600.
50)Bradbo owned two adjoining restaurants, the PorkPalace and the Chicken Hut. Each restaurant was treated as aprofit center for performance evaluation purposes. Althoughthe restaurants had separate kitchens, they shared a centralbaking facility. The principal costs of the baking area includedmaterials, supplies, labor, and depreciation and maintenanceon the equipment.Bradbo allocated the monthly costs of the baking facility tothe two restaurants based on the number of tables served ineach restaurant during the month using dual allocation andequal sharing of fixed costs. In April, the costs were $30,000,of which $16,000 were fixed. The Pork Palace served 4,400tables, while the Chicken Hut served 3,600 tables.The amount of joint cost that should have been allocated tothe Pork Palace in April is calculated to be:

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Term
Spring
Professor
NoProfessor
Tags
Revenue, Mark Ma

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