QUESTION51.

Ingenico is an IT services company. The analysis of the profitability of each

mission is carried out on the basis of a full cost of the assignment which

includes the direct cost of the consultants invoiced according to their

seniority and a share of the indirect costs of two analysis centres.

The Administrative Centre

: €362,600  per year. The allocation base is

the number of employee hours invoiced to customers.

The Computer Centre

: €148,000 per year. The

costs of this center are allocated in proportion to the lines of code made for

customers.

For year (N), Ingenico invoiced 25,900 hours of

consultants and created 370,000 lines of code.

Ingenico's management controller

is interested in the profitability of two missions: Master and Class, the

parameters of which are given below.

In addition, the number of lines of code for Master is

2,000 and 3,000 for Class.

What is the amount of indirect costs of the

Administrative Center allocated to Master?