Blendin, inc. manufactures covers for blenders and toaster ovens. because its product lines are similar, blendin can produce most styles in any of its four factories with minimal setup time. in one of its factories, it has incurred indirect labor cost of $125,000, depreciation of $40,000 for corporate computers, and factory rent and utilities of $143,000. blendin uses traditional costing. based on the amounts above, how much should blendin allocate to product cost for blender covers? assume that blender covers account for 55% of production.

Asmall town wants to build some new recreational facilities. the proposed facilities include a swimming pool, recreation center, basketball court and baseball field. the town council wants to provide the facilities which will be used by the most people, but they face budget and land limitations. the town has $400,000 and 14 acres of land. the pool requires locker facilities which would be in the recreation center, so if the swimming pool is built the recreation center must also be built. also, the council has only enough flat land to build the basketball court or the baseball field. the daily usage and cost of the facilities (in $1,000) are shown below. which facilities should they build? facilityusagecost ($1,000)landswimming pool4001002recreation center5002003basketball court3001504baseball field2001005