10. Brewster Toymakers Inc. produces toys for children. The toys are produced in the Molding and Assembly departments. T

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10.
Brewster Toymakers Inc. produces toys for children. The toys areproduced in the Molding and Assembly departments. The Janitorialand Security departments support the production of the toys. Costsfrom the Janitorial Department are allocated based on square feet.Costs from the Security Department are allocated based on assetvalue. Relevant department information is provided in the followingtable:
Using the reciprocal services method of support department costallocation, determine:
a. The percentage of Janitorial costs thatshould be allocated to the Security Department.fill in the blank 1%
b. The percentage of Security costs thatshould be allocated to the Janitorial Department.fill in the blank 2%
11.
Question Content Area
Joint Cost Allocation—Physical Units Method
Blake’s Blacksmith Co. produces two types of shotguns, a12-gauge and 20-gauge. The shotguns are made through a jointproduction process that ultimately produces 18 12-gauge shotgunsand 12 20-gauge shotguns and costs a total of $3,500 per batch.After the split-off point, each type of shotgun goes through anadditional crafting process before it is sold. The additionalproduction process of the 12-gauge shotgun costs $18 per gun, afterwhich it is sold for $184 per gun. The additional productionprocess of the 20-gauge shotgun costs $20 per gun, after which itis sold for $150 per gun.
Determine the amount of joint production costs allocated to eachtype of shotgun using the physical units method.