The Helium Store has a Human Resources Department and a Janitorial Department that provide service to three sales departments. The Human Resources Department cost is allocated on the basis of employees, and the Janitorial Department cost is allocated on the basis of space. The following information is available: * (2 Points) Human Resources Janitorial Sales #1 Sales #2 Sales #3 Budgeted cost P45,000 P30,000 Space in square feet 4,000 30,000 50,000 1,000 20,000 15 Number of employees 5 10 45 30 Using the direct method, the amount of Janitorial Department cost allocated to Sales Department no. 2 is:

Cornerstones of Cost Management (Cornerstones Series)
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ISBN:9781305970663
Author:Don R. Hansen, Maryanne M. Mowen
Publisher:Don R. Hansen, Maryanne M. Mowen
Chapter7: Allocating Costs Of Support Departments And Joint Products
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The Helium Store has a Human Resources Department and a Janitorial Department that
provide service to three sales departments. The Human Resources Department cost is
allocated on the basis of employees, and the Janitorial Department cost is allocated on the
basis of space. The following information is available: *
(2 Points)
Human Resources
Janitorial Sales #1 Sales #2 Sales #3
Budgeted cost
P45,000
P30,000
Space in square feet
4,000
1,000
50,000
Number of employees
5
20,000 30,000
45
10
15
30
Using the direct method, the amount of Janitorial Department cost allocated to Sales Department no. 2
is:
Transcribed Image Text:The Helium Store has a Human Resources Department and a Janitorial Department that provide service to three sales departments. The Human Resources Department cost is allocated on the basis of employees, and the Janitorial Department cost is allocated on the basis of space. The following information is available: * (2 Points) Human Resources Janitorial Sales #1 Sales #2 Sales #3 Budgeted cost P45,000 P30,000 Space in square feet 4,000 1,000 50,000 Number of employees 5 20,000 30,000 45 10 15 30 Using the direct method, the amount of Janitorial Department cost allocated to Sales Department no. 2 is:
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