Chancellor Company is divided into four departments. Departments A and B are service departments and Departments 1 and 2 are operating (production) departments. The services of the two service departments are used by the other departments as follows:

\begin{array} { | l | c | c | c | c | } \hline & \text { Dept. A } & \text { Dept. B } & \text { Dept. 1 } & \text { Dept. 2 } \\\hline \text { Services of: } & & & & \\\hline \text { Department } A \ldots \ldots \ldots . & & 50 \% & 20 \% & 30 \% \\\hline \text { Department B......... } & & & 40 \% & 60 \% \\\hline \text { Direct costs incurred by each department } & \$ 60,000 & \$ 50,000 & \$ 70,000 & \$ 80,000 \\\hline\end{array}

Complete the following table:
$Chancellor Company is divided into four departments. Departments A and B are service departments and Departments 1 and 2 are operating (production) departments. The services of the two service departments are used by the other departments as follows: \begin{array} { | l | c | c | c | c | } \hline & \text { Dept. A } & \text { Dept. B } & \text { Dept. 1 } & \text { Dept. 2 } \\ \hline \text { Services of: } & & & & \\ \hline \text { Department } A \ldots \ldots \ldots . & & 50 \% & 20 \% & 30 \% \\ \hline \text { Department B......... } & & & 40 \% & 60 \% \\ \hline \text { Direct costs incurred by each department } & \$ 60,000 & \$ 50,000 & \$ 70,000 & \$ 80,000 \\ \hline \end{array} Complete the following table:$

Using the Information Below, Compute the Cycle Efficiency A) 938 B) 81

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Using the Information Below, Compute the Cycle Efficiency A) 938
B) 81

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