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Medusa Compnay allocates costs from the payroll department (S1) and the maintena

ID: 2718019 • Letter: M

Question

Medusa Compnay allocates costs from the payroll department (S1) and the maintenance department (S2) to the molding (P1), finishing (P2), and packaging (P3) departments. Payroll department costs are allocated based on the number of employees in the department and maintenance department costs are allocated based on the number of square feet, which the production department occupies within the factory. Information about the departments is presented below:

Medusa uses the direct method to allocated costs. Round all answers to the nearest dollar. What amount of the payroll department costs will be allocated to the molding department?

department costs number of employees number of square feet occupied Payrol (S1) $147,000 2 2,000 Maintenance (S2) $220,000 8 64,000 Molding (P1) 66 100,000 Finishing (P2) 49 60,000 Packaging (P3) 24 40,000

Explanation / Answer

Medusa Company Molding Finishing Packaging Total No Of employees               66.00            49.00              24.00            139.00 Payroll expense allocation            69,799         51,820            25,381          147,000 Squart feet Occupied          100,000         60,000            40,000          200,000 Maintenance Expense alloaction          110,000         66,000            44,000          220,000 Payroll department cost to be allocated to Molding department = $69,799