Exercise 22-5 Service department expenses allocated to operating departments LO P2

Advertising and purchasing department expenses of Cozy Bookstore are allocated to operating departments on the basis of dollar sales and purchase orders, respectively. Information about the allocation bases for the three operating departments follows.

Department Sales Purchase Orders
Books $ 447,000 425
Magazines 145,000 312
Newspapers 208,000 265



Total $ 800,000 1,002







Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments (see the expenses below).

Exercise 22-7 Investment center analysis LO A1

You must prepare a return on investment analysis for the regional manager of Fast & Great Burgers. This growing chain is trying to decide which outlet of two alternatives to open. The first location (A) requires a $500,000 investment and is expected to yield annual net income of $80,000. The second location (B) requires a $200,000 investment and is expected to yield annual net income of $40,000.

Compute the return on investment for each Fast & Great Burgers alternative.