The human resources department cost is allocated on the

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Reference no: EM13568647

The dollar 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:

Human

Resources Janitorial Sales #1 Sales #2 Sales #3

Budgeted cost $45,000 $30,000

Space in square feet 4,000 1,000 20,000 30,000 50,000

Number of employees 5 10 15 45 30

Using the direct method, the amount of Janitorial Department cost allocated to Sales Department no. 2 is:

		$8,571
		$8,654
		$9,000
		$10,350
		$14,210

Reference no: EM13568647

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