Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $360,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of $110,000 are allocated based on the number of employees. The costs of operating departments A and B are $188,000 and $282,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows:

Production

Support Departments Departments

Maintenance Department

Personnel Department

A

B

Budgeted costs

$360,000

$110,000

$188,000

$282,000

Budgeted maintenance-hours

NA

880

1230

680

Number of employees

60

NA

290

630

Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? (Do not round any intermediary calculations.)

Select one:

a. $100,398

b. $128,168

c. $87,742

d. $167,330

The expenditures and receipts below are related to land, land improvements, and buildings acquired for use in a business enterprise. the receipts are enclosed in parentheses. money borrowed to pay building contractor (signed a note) $(276,500 ) (b) payment for construction from note proceeds 276,500 (c) cost of land fill and clearing 11,220 (d) delinquent real estate taxes on property assumed by purchaser 8,340 (e) premium on 6-month insurance policy during construction 12,060 (f) refund of 1-month insurance premium because construction completed early (2,010 ) (g) architect’s fee on building 27,040 (h) cost of real estate purchased as a plant site (land $206,800 and building $55,900) 262,700 (i) commission fee paid to real estate agency 9,620 (j) installation of fences around property 4,030 (k) cost of razing and removing building 10,130 (l) proceeds from salvage of demolished building (4,910 ) (m) interest paid during construction on money borrowed for construction 13,700 (n) cost of parking lots and driveways 17,690 (o) cost of trees and shrubbery planted (permanent in nature) 14,080 (p) excavation costs for new building 2,950 identify each item by letter and list the items in columnar form.