Ataway Company has severe financial difficulties and is considering filing a bankruptcy petition. At this time, it has the following assets and liabilities. The assets are stated at net realizable value.
| Assets (pledged against debts of $76,000) | $128,000 |
| Assets (pledged against debts of $142,000) | 56,000 |
| Other assets | 86,000 |
| Liabilities with priority | 65,000 |
| Other unsecured creditors | 206,000 |
In a liquidation, how much money would be paid on the partially secured debt?
Sasha Company allocates the estimated $187,100 of its accounting department costs to its production and sales departments since the accounting department supports the other two departments particularly with regard to payroll and accounts payable functions. The costs will be allocated based on the number of employees using the direct method. Information regarding costs and employees follows:
| Department | Employees |
| Accounting | 4 |
| Production | 38 |
| Sales | 15 |
How much of the accounting department costs will be allocated to the production?
