Data Source Media Manufactures Cassettes and CDs

Multiple Choice

Data Source Media manufactures cassettes and CDs. Management is attempting to set the budget for the coming year. Two divisions (Cassette and CD) of the company utilize one plant location. The following data have been prepared for review. What is the cost per hour of use for the Cassette department and the CD Department assuming budgeted usage is the allocation base and a single-rate method is used?

A) $960.00
B) $600.00
C) $982.98
D) $1,021.28
E) $1,582.98