Mc qu. 111 brownley company has two company has two service departments and two operating (production) departments. the payroll department services all three of the other departments in proportion to the number of employees in each. the maintenance department costs are allocated to the two operating departments in proportion to the floor space used by each. listed below are the operating data for the current period: service depts. production depts. payroll maintenance cutting assembly direct costs$20,400 $25,500 $76,500 $105,400 no. of personnel 15 15 45 sq. ft. of space 10,000 15,000 the total cost of operating the maintenance department for the current period is:

Sean lives in dallas and runs a business that sells boats. in an average year, he receives $722,000 from selling boats. of this sales revenue, he must pay the manufacturer a wholesale cost of $422,000; he also pays wages and utility bills totaling $268,000. he owns his showroom; if he chooses to rent it out, he will receive $2,000 in rent per year. assume that the value of this showroom does not depreciate over the year. also, if sean does not operate this boat business, he can work as a paralegal, receive an annual salary of $21,000 with no additional monetary costs, and rent out his showroom at the $2,000 per year rate. no other costs are incurred in running this boat business.identify each of sean's costs in the following table as either an implicit cost or an explicit cost of selling boats.implicit costexplicit costthe wages and utility bills that sean pays the rental income sean could receive if he chose to rent out his showroom the salary sean could earn if he worked as a paralegal the wholesale cost for the boats that sean pays the