A company incurred $120,000 of common fixed costs and $180,000 of common variable costs. These costs are to be allocated to Departments XX and YY. Data on capacity provided and capacity used are as follows:     Capacity Provided Capacity Used Department in Hours in Hours       XX 500 400       YY 300 400 ​ Assume that both fixed and variable costs are allocated on the basis of capacity used. The fixed and variable costs allocated to Department XX are   Fixed Variable

Alana Company manufactures books. Manufacturing a book takes 10 units of A1 and 1 unit of A2. Scheduled production of books for the next two months is 1,000 and 1,200 units, respectively. Beginning inventory is 4,000 units of A1 and 30 units of A2. The ending inventory of A1 is planned to decrease 500 units in each of the next two months, and the A2 inventory is expected to increase 5 units in each of the next two months. ​ How many units of A2 are expected in the raw material inventory at the end of the second month?

Citizens Bank has two bank locations: Main and Suburbs. The central office provides check-processing services for the two banks. Information pertaining to the banks is as follows:     Check Processing Main Suburbs Budgeted fixed costs $100,000 – – Budgeted variable rate per hour $         20 – – Normal usage in hours        – 600 400         Actual fixed costs $107,500 – – Actual variable costs $  17,500 – – Actual usage in hours – 550 250 ​ Required: ​ a. Use the direct method to allocate the check-processing center costs to each bank to provide information for setting service charges. b. Use the direct method to allocate the check processing center costs to each bank for performance evaluation purposes. c. Determine the costs of the check-processing center NOT allocated to the two banks. Why were these costs not allocated to the operating units?

Ely Company has two support departments, Maintenance Department and Personnel Department, and two producing departments, X and Y. The Maintenance Department costs of $60,000 are allocated on the basis of standard service hours used. The Personnel Department costs of $9,000 are allocated on the basis of number of employees. The direct costs of Departments X and Y are $18,000 and $30,000, respectively. Data on standard service hours and number of employees are as follows:     Maint. Person. Dept. Dept.   Dept. Dept. X Y Standard service hours used 100 50 300 150 Number of employees   5 10  45  45 Direct labor hours  50 50 250 250 ​ Predetermined overhead rates for Departments X and Y, respectively, are based on direct labor hours. What is the overhead rate for Department Y assuming the direct method is used?

A key input to the cost of production report is __________ costs.

Controllable costs are those that a manager

Anzalone Corporation adds raw materials to production at the beginning of the process in the Assembly Department. Materials data for this department for May 2018 are as follows:   ​ Costs ​ Units Materials Conversion Work in process, May 1 25,000 $  68,750 $167,650 Started during May 100,000 300,000 903,350 Work in process, May 31 10,000 ​ ​ Beginning inventory was 70 percent complete. Ending inventory was 40 percent complete.  How many equivalent units for conversion costs would there be for Anzalone Corporation in May using the FIFO method?

Departmental __________ is applied to products passing through the department.

A flexible-based budgeting system

In a process costing system, which of the following would be TRUE?