Howard Company has two support departments (S1 and S2) and two producing departments (P1 and P2). Department S1 costs are allocated on the basis of number of employees, and Department S2 costs are allocated on the basis of space occupied expressed in square feet.

Data on direct department costs, number of employees, and space occupied are as follows:

S1

S2

P1

P2

Direct dept. costs
$7,500

$11,000

$27,500

$30,000

Number of employees
10

5

20

25

Space occupied (sq. ft.)
1,000

500

1,500

2,500



If Howard used the reciprocal method, the algebraic equation expressing the total costs allocated from S1 is

Select one:

a. S1 = $7,500 + 0.10S2.

b. S1 = $7,500 + 0.20S2.

c. S1 = $10,000 + 0.20S2.

d. S1 = $10,000 + 0.10S2.

Which of the following is likely not a benefit of requiring a grand jury to listen to and examine all of the evidence against a person suspected of committing a serious crime and then independently deciding whether or not to hand down an indictment? 1.the grand jury system provides the accused another safeguard against being sent to trial and facing conviction based on flawed evidence. 2.the members of the grand jury are drawn from the community and are empowered to render independent decisions about whether or not the government has collected enough evidence to bring an individual to trial. 3.the grand jury’s decision can provide prosecutors insight into what is necessary to build a sufficient case if a similar crime is presented later. 4.the grand jury is impaneled to rubber-stamp prosecutors’ cases, which makes it possible for more cases to reach trial.