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MCS,PHD
Argosy University/ Phoniex University/
Nov-2005 - Oct-2011
Professor
Phoniex University
Oct-2001 - Nov-2016
Duda Clinic uses the step-down method to allocate service department costs to operating departments. The clinic has two service departments, Personnel and Information Technology (IT), and two operating departments, Family Medicine and Geriatric Medicine. Data concerning those departments follow:
Â
| Â | Service Department | Operating Department | ||
| Â | Personnel | IT | Family Medicine |
Geriatric Medicine |
| Departmental costs | $ 98,176 | $ 29,800 | $ 329,170 | $ 146,570 |
| Employees | 27 | 25 | 160 | 231 |
| PCs | 28 | 26 | 82 | 164 |
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|
Personnel costs are allocated first on the basis of employees and IT costs are allocated second on the basis of PCs. |
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|
In the first step of the allocation, the amount of Personnel Department cost allocated to the Family Medicine Department is closest to: (Do not round intermediate calculations.) |
$37,760$39,356$36,864$75,528
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