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Service Department and Joint Cost Allocation: Mcgraw-Hill/Irwin
Service Department and Joint Cost Allocation: Mcgraw-Hill/Irwin
McGraw-Hill/Irwin
11 - 2
Service Department:
Information Systems
(S1)
Service Department:
Administration
(S2)
User Department:
Hilltop Mine
(P1)
User Department:
Pacific Mine
(P2)
11 - 3
11 - 4
11 - 5
11 - 6
LO
5
11 - 7
11 - 8
LO
6
11 - 9
LO
6
11 - 10
11 - 12
$100,000
$ 50,000
?
11 - 13
LO
9
Revenues
Less: Separate processing costs
Margin
$450,000
-0$450,000
$550,000
50,000
$500,000
$100,000
50,000
$ 50,000
11 - 14
11 - 16
End of Chapter 11
McGraw-Hill/Irwin