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Prepare a working paper to compute the non-traceable expenses of $300,000 to the

ID: 2335182 • Letter: P

Question

Prepare a working paper to compute the non-traceable expenses of $300,000 to the chemicals segment and the sporting goods segment of Big Red Company. Allocate to the two segments on the basis of the arithmetic average of the percentage of net sales, payroll taxes, and average plant assets and inventories applicable to each segment:

Account

Chemical Segment

Sporting Goods Segment

Net Sales

$600,000

$1,400,000

Payroll Totals

$150,000

$100,000

Average plants assets/inventories

$710,000

$290,000

Non-traceable expenses

Account

Chemical Segment

Sporting Goods Segment

Net Sales

$600,000

$1,400,000

Payroll Totals

$150,000

$100,000

Average plants assets/inventories

$710,000

$290,000

Non-traceable expenses

Explanation / Answer

Ans-

So Amount Allocated to Chemical Segment is $ 16,100 and For Sporting Goods Segment is $ 13,900 for non-traceable expenses.

Amount Percentage Account Chemical Segment Sporting Goods Segment TOTAL Chemical Segment Sporting Goods Segment Total Net Sales $   600,000.00 $               1,400,000.00 $ 2,000,000.00 30% 70% 100% Payroll Totals $   150,000.00 $                  100,000.00 $      250,000.00 60% 40% 100% Average plants assets/inventories $   710,000.00 $                  290,000.00 $ 1,000,000.00 71% 29% 100% Total 161% 139% 300% Average 53.67% 46.33% 100% Allocation of non-traceable expenses of $300,000 $              16,100.00 $                           13,900.00