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 .