The fixed costs of operating the maintenace facility of general hospital are $45,000 annually. Variable costs ara incurred at the rate of $30 per maintenace hours. the facility averages 40,000 maintenece hours a year. budgeted and actual hours per user for 20×3 are as follows:

The fixed costs of operating the maintenace facility of general hospital are $45,000 annually. Variable costs ara incurred at the rate of $30 per maintenace hours. the facility averages 40,000 maintenece hours a year. budgeted and actual hours per user for 20×3 are as follows:

Budgeted hours Actual hours
Building and grounds 10,000 12,000
operating and emergency 8,000 8,000
pateint care 21,000 22,000
Administration 1,000 1,200
Total 40,000 43,200
Assume that budgeted maintenance hours are used to calculate the allocation rates.
required:
a. If a single cost allocation method is used, what amount of maintenance cost will be budgeted for each department?
b. If a single rate cost allocation is used , what amount of maintenace cost will be allocated to each department based on actual usage? based on budgeted usage?
c. If a dual rate cost allocation method is used what amount of maintenace cost will be budgeted for each department?
d. If a dual rate cost allocation method is used, what amount of maintenace cost will be allocated to each department based on actual usage? based on Budgeted usage for fixed operating cost and actual usage for variable operating costs?








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