Number of
23 36 220 280 employees
Jones allocates personnel costs on the basis of number of employees and custodial costs on the basis of square feet.
E12-35( similar to) p. 507
The output of one of Ramirez Chemical Company ' s production processes is two solvents, Rexon and Texon. The two products cannot be separated until $ 430,000 of processing costs have been incurred. At that point there are 14,300 gallons of Rexon that can be sold for $ 23.80 per gallon and 7,700 gallons of Texon that can be sold for $ 20.80 per gallon
P12-45( similar to) p. 487
Donaldson Piano Company has two producing departments, traditional pianos and electronic pianos. In addition, there are two service departments, building services and materials receiving and handling.
The company purchases a variety of component parts from which the departments assemble pianos for sale in domestic and international markets.