Reference no: EM133106885
Question - HD Tutors delivers tutoring services online via zoom the following subjects: English, Maths, Coding and Music. Each subject delivered by a specialist in the field, mostly on a part time basis and all divisions need to incur the cost for one administrator and one book keeper, wages.
The following information is provided for the 2021 financial year where the common cost is equally allocated to each division:
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English
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Maths
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Coding
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Music
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Division Revenue
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$55,000
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$75,000
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$65,000
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$10,000
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Divisional Cost
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$20,000
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$25,000
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$35,000
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$20,000
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Divisional Contribution
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$35,000
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$50,000
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$30,000
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-$10,000
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Common Cost
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20,000
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20,000
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20,000
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20,000
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Required -
1. What is the common cost allocated to Music division if the business uses "Division Revenue" as a base?
a. $10,000
b. $20,000
c. $3,902.44
d. $-10,000
2. What is the profit/loss made by Music division?
a. -$10,000
b. -$30,000
c. $30,000
d. $10,000
3. Which one of these perspectives is not used by the balanced scorecard?
a. Employee.
b. Innovation and improvement activities.
c. Financial.
d. Customer.
4. In using the balanced scorecard, which of the four perspectives would most likely apply to the measures of 'delivery time' and 'quality training and documentation'?
a. Financial.
b. Customer.
c. Innovation and improvement activities.
d. Internal operations.
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