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4. value: 1.50 points Required information What is the allocation rate for the u

ID: 2597594 • Letter: 4

Question

4.

value:
1.50 points

Required information

What is the allocation rate for the upcoming year assuming Boxes-2-Go uses the single-rate method and allocates common costs based on the number of calls?

$10.00

$15.00

$20.00

$25.00

5.

value:
1.50 points

Required information

The cost accountant determined $2,700,000 of the communication network's costs were fixed and should be allocated based on the number of calls. The remaining costs should be allocated based on the time on the network. What is the total communication network costs allocated to the Large Box Division assuming the company uses dual-rates to allocate common costs? (Do not round intermediate calculation.)

$2,700,000

$2,520,000

$1,980,000

$1,500,000

Time on Network (hours Large Small 100,000 80.000 120,000 330,000

Explanation / Answer

Allocation Rate using single rate method based on number of calls

= Common Costs / Total Number of calls

= $4500000 / (100000+80000)

= $4500000 / 180000

= $25

Correct Option is $25

Common costs based on number of calls = $2700000

Number of calls of large box division = 100000

Total Number of calls = 100000+80000 = 180000

Common Costs based on network time = $4500000-$2700000= $1800000

Network time of large box division = 120000

Total network time = 120000+330000 = 450000

Total Communication network costs allocated to the large box division

= (2700000*100000/180000) + (1800000*120000/450000)

= $1500000 + $480000

= $1980000

Correct Option is $1980000

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