Macee Store has three operating departments, and it conducts advertising that benefits all departments. Advertising costs are $104,000. Sales for its operating departments follow. Department Sales 1 $ 180,000 2 360,000 3 180,000 How much advertising cost is allocated to each operating department if the allocation is based on departmental sales

Kirnon clinic uses client-visits as its measure of activity. during july, the clinic budgeted for 3,250 client-visits, but its actual level of activity was 3,160 client-visits. the clinic has provided the following data concerning the formulas to be used in its budgeting: fixed element per month variable element per client-visitrevenue - $ 39.10personnel expenses $ 35,100 $ 10.30medical supplies 1,100 7.10occupancy expenses 8,100 1.10administrative expenses 5,100 0.20total expenses $ 49,400 $ 18.70the activity variance for net operating income in july would be closest to: