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Q1. Allocate the support department cost to operating department using Direct Me

ID: 2464034 • Letter: Q

Question

Q1. Allocate the support department cost to operating department using Direct Method. The information for the recent period is as follows:

Support Department

Operating Department

Medical

Possible Allocation Bases:

Support Department

Operating Department

Medical

No. of Employees

Square Feet

Administration Cost will be allocated using number of employees and Housekeeping cost will be allocated using square feet.

Support Department

Operating Department

Administration Housekeeping

Medical

Total Cost 32400 48600 127,000 106,000 314,000

Explanation / Answer

Solution :

Department

Medical

Dental

Administration

Housekeeping

cost

                       127,000

                       106,000

                  32,400

                48,600

Administration cost allocation

                         20,250

                         12,150

-                32,400

no of employees Ratio = 5:3

(32400*5/8)

(32400*3/8)

Housekeeping cost allocation

                         43,200

                           5,400

-               48,600

Square feet Ratio = 8000:1000

(48600*8000/9000)

(48600*1000/9000)

Department

Medical

Dental

Administration

Housekeeping

cost

                       127,000

                       106,000

                  32,400

                48,600

Administration cost allocation

                         20,250

                         12,150

-                32,400

no of employees Ratio = 5:3

(32400*5/8)

(32400*3/8)

Housekeeping cost allocation

                         43,200

                           5,400

-               48,600

Square feet Ratio = 8000:1000

(48600*8000/9000)

(48600*1000/9000)