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Student Name:
Class:
Time Usage Number of
(thousands Reservations
Division of minutes) (thousands)
Luxury 400 120
Resort 200 150
Correct!
Proportion of Allocated
Department Total Time Cost
Luxury 0.20 298,000$
Proportion of Allocated Proportion of Allocated Total
Department Time Usage Time Cost Reservations Equipment Cost Allocated
Luxury 0.20 168,000$ 0.08 52,000$ 220,000$
McGraw-Hill/Irwin
Instructor
PACIFIC HOTELS
Part a(2). Dual allocations
Part a(1). Allocations based on time usage:
Problem 12-45
Time Usage Number of
(thousands of Reservations
Division minutes) (thousands)
Luxury 400 120
Resort 200 150
PACIFIC HOTELS
Given Data P12-45:
