Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utilities are allocated per square feet of the classrooms. Based on the information below, what is the total amount allocated to the Welding Department (rounded to the nearest dollar) if administrative costs for the school were $50,000, maintenance fees were $12,000, and utilities were $6,000? $$\begin{array} { l r r l }
\text { Department } & \text { Students } & & \text { Classrooms } \
\text { Electrical } & 120 & 10,000 & \text { sq. ft. } \
\text { Welding } & 70 & 12,000 & \text { sq. ft. } \
\text { Accounting } & 50 & 8,000 & \text { sq. ft. } \
\text { Carpentry } & 40 & 6,000 & \text { sq. ft. } \
\hline \text { Total } & 280 & 36,000 & \text { sq. ft. }
\end{array}$$
A) $0.
B) $18,500.
C) $30,000
D) $22,667.
E) $17,000.

Question

Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utilities are allocated per square feet of the classrooms. Based on the information below, what is the total amount allocated to the Welding Department (rounded to the nearest dollar) if administrative costs for the school were $50,000, maintenance fees were $12,000, and utilities were $6,000? $$\begin{array} { l r r l } 
\text { Department } & \text { Students } & & \text { Classrooms } \
\text { Electrical } & 120 & 10,000 & \text { sq. ft. } \
\text { Welding } & 70 & 12,000 & \text { sq. ft. } \
\text { Accounting } & 50 & 8,000 & \text { sq. ft. } \
\text { Carpentry } & 40 & 6,000 & \text { sq. ft. } \
\hline \text { Total } & 280 & 36,000 & \text { sq. ft. }
\end{array}$$
A) $0.
B) $18,500.
C) $30,000
D) $22,667.
E) $17,000.

Quizplus · Accepted Answer

The Welding Department has 70 students, which is 70/280 * 100 = 25% of the total students. The Welding Department has 12,000 square feet of classrooms, which is 12,000/36,000 * 100 = 33.33% of the total square footage. Therefore, the Welding Department is allocated 25% of the administrative costs ($50,000 * 0.25 = $12,500), 33.33% of the maintenance fees ($12,000 * 0.3333 = $4,000), and 33.33% of the utilities ($6,000 * 0.3333 = $2,000). The total amount allocated to the Welding Department is $12,500 + $4,000 + $2,000 = $18,500.

Canfield Technical School Allocates Administrative Costs to Its Respective Departments