232) Bertie Corporation has two divisions: Retail Division and Wholesale Division. The
following data are for the most recent operating period:
Total
Company
Retail Division
Wholesale
Division
Sales
$
680,000
$
375,000
$
233,000
Variable expenses
$
185,530
$
90,000
$
95,530
Traceable fixed expenses
$
303,000
$
217,000
$
86,000
The common fixed expenses of the company are $103,360.
The Wholesale Division’s break-even sales is closest to:
A) $145,763
B) $320,949
C) $212,898
D) $584,815
233) Bertie Corporation has two divisions: Retail Division and Wholesale Division. The
following data are for the most recent operating period:
Total
Company
Retail Division
Wholesale
Division
Sales
$
680,000
$
375,000
$
233,000
Variable expenses
$
185,530
$
90,000
$
95,530
Traceable fixed expenses
$
303,000
$
217,000
$
86,000
The common fixed expenses of the company are $103,360.
The company’s overall break-even sales is closest to:
A) $153,526
B) $431,289
C) $526,014
D) $584,815
234) Gardella Corporation has two divisions: Domestic Division and Foreign Division. The
following data are for the most recent operating period:
Domestic
Division
Foreign
Division
Sales
$
210,000
$
270,000
Variable expenses
$
90,300
$
86,400
Traceable fixed expenses
$
90,000
$
121,000
Common fixed expense
$
37,800
$
48,600
The common fixed expenses have been allocated to the divisions on the basis of sales.
The Domestic Division’s break-even sales is closest to:
A) $309,474
B) $157,895
C) $224,211
D) $470,663
235) Gardella Corporation has two divisions: Domestic Division and Foreign Division. The
following data are for the most recent operating period:
Domestic
Division
Foreign
Division
Sales
$
210,000
$
270,000
Variable expenses
$
90,300
$
86,400
Traceable fixed expenses
$
90,000
$
121,000
Common fixed expense
$
37,800
$
48,600
The common fixed expenses have been allocated to the divisions on the basis of sales.
The Foreign Division’s break-even sales is closest to:
A) $305,000
B) $249,412
C) $470,663
D) $177,941
285
236) Gardella Corporation has two divisions: Domestic Division and Foreign Division. The
following data are for the most recent operating period:
Domestic
Division
Foreign
Division
Sales
$
210,000
$
270,000
Variable expenses
$
90,300
$
86,400
Traceable fixed expenses
$
90,000
$
121,000
Common fixed expense
$
37,800
$
48,600
The common fixed expenses have been allocated to the divisions on the basis of sales.
The company’s overall break-even sales is closest to:
A) $449,317
B) $134,827
C) $470,663
D) $335,836
237) Wyrich Corporation has two divisions: Blue Division and Gold Division. The following
report is for the most recent operating period:
Total
Company
Blue
Division
Gold Division
Sales
$
522,000
$
391,000
$
131,000
Variable expenses
160,670
89,930
70,740
Contribution margin
361,330
301,070
60,260
Traceable fixed expenses
286,000
239,000
47,000
Segment margin
75,330
$
62,070
$
13,260
Common fixed expenses
73,080
Net operating income
$
2,250
The Blue Division’s break-even sales is closest to:
A) $518,750
B) $405,299
C) $381,481
D) $310,390
238) Wyrich Corporation has two divisions: Blue Division and Gold Division. The following
report is for the most recent operating period:
Total
Company
Blue
Division
Gold Division
Sales
$
522,000
$
391,000
$
131,000
Variable expenses
160,670
89,930
70,740
Contribution margin
361,330
301,070
60,260
Traceable fixed expenses
286,000
239,000
47,000
Segment margin
75,330
$
62,070
$
13,260
Common fixed expenses
73,080
Net operating income
$
2,250
The Gold Division’s break-even sales is closest to:
A) $102,174
B) $261,043
C) $142,043
D) $518,750
239) Wyrich Corporation has two divisions: Blue Division and Gold Division. The following
report is for the most recent operating period:
Total
Company
Blue
Division
Gold Division
Sales
$
522,000
$
391,000
$
131,000
Variable expenses
160,670
89,930
70,740
Contribution margin
361,330
301,070
60,260
Traceable fixed expenses
286,000
239,000
47,000
Segment margin
75,330
$
62,070
$
13,260
Common fixed expenses
73,080
Net operating income
$
2,250
The company’s overall break-even sales is closest to:
A) $412,564
B) $506,409
C) $518,750
D) $106,186
240) Wyrich Corporation has two divisions: Blue Division and Gold Division. The following
report is for the most recent operating period:
Total
Company
Blue
Division
Gold Division
Sales
$
522,000
$
391,000
$
131,000
Variable expenses
160,670
89,930
70,740
Contribution margin
361,330
301,070
60,260
Traceable fixed expenses
286,000
239,000
47,000
Segment margin
75,330
$
62,070
$
13,260
Common fixed expenses
73,080
Net operating income
$
2,250
What is the company’s overall net operating income if it operates at the break-even points for its
two divisions?
A) $2,250
B) $0
C) $(73,080)
D) $(359,080)
241) Carriveau Corporation has two divisions: Consumer Division and Business Division. The
following data are for the most recent operating period:
Consumer
Division
Business
Division
Sales
$
331,000
$
245,000
Variable expenses
$
102,610
$
58,800
Traceable fixed expenses
$
149,000
$
139,000
The company’s common fixed expenses total $63,360.
The Consumer Division’s break-even sales is closest to:
A) $215,942
B) $268,710
C) $488,153
D) $307,768
242) Carriveau Corporation has two divisions: Consumer Division and Business Division. The
following data are for the most recent operating period:
Consumer
Division
Business
Division
Sales
$
331,000
$
245,000
Variable expenses
$
102,610
$
58,800
Traceable fixed expenses
$
149,000
$
139,000
The company’s common fixed expenses total $63,360.
The Business Division’s break-even sales is closest to:
A) $488,153
B) $218,355
C) $266,263
D) $182,895
243) Carriveau Corporation has two divisions: Consumer Division and Business Division. The
following data are for the most recent operating period:
Consumer
Division
Business
Division
Sales
$
331,000
$
245,000
Variable expenses
$
102,610
$
58,800
Traceable fixed expenses
$
149,000
$
139,000
The company’s common fixed expenses total $63,360.
The company’s overall break-even sales is closest to:
A) $398,837
B) $288,296
C) $488,153
D) $89,316
Division
Division
Sales
$
$
Variable expenses
$
$
Traceable fixed expenses
$
$
244) Jemmott Corporation has two divisions: Western Division and Eastern Division. The
following report is for the most recent operating period:
Total
Company
Western
Division
Eastern
Division
Sales
$
406,000
$
188,000
$
218,000
Variable expenses
111,880
63,920
47,960
Contribution margin
294,120
124,080
170,040
Traceable fixed expenses
191,000
85,000
106,000
Segment margin
103,120
39,080
64,040
Common fixed expenses
69,020
31,960
37,060
Net operating income
$
34,100
$
7,120
$
26,980
The common fixed expenses have been allocated to the divisions on the basis of sales.
The Western Division’s break-even sales is closest to:
A) $128,788
B) $233,364
C) $177,212
D) $358,929
245) Jemmott Corporation has two divisions: Western Division and Eastern Division. The
following report is for the most recent operating period:
Total
Company
Western
Division
Eastern
Division
Sales
$
406,000
$
188,000
$
218,000
Variable expenses
111,880
63,920
47,960
Contribution margin
294,120
124,080
170,040
Traceable fixed expenses
191,000
85,000
106,000
Segment margin
103,120
39,080
64,040
Common fixed expenses
69,020
31,960
37,060
Net operating income
$
34,100
$
7,120
$
26,980
The common fixed expenses have been allocated to the divisions on the basis of sales.
The Eastern Division’s break-even sales is closest to:
A) $135,897
B) $224,385
C) $358,929
D) $183,410
246) Jemmott Corporation has two divisions: Western Division and Eastern Division. The
following report is for the most recent operating period:
Total
Company
Western
Division
Eastern
Division
Sales
$
406,000
$
188,000
$
218,000
Variable expenses
111,880
63,920
47,960
Contribution margin
294,120
124,080
170,040
Traceable fixed expenses
191,000
85,000
106,000
Segment margin
103,120
39,080
64,040
Common fixed expenses
69,020
31,960
37,060
Net operating income
$
34,100
$
7,120
$
26,980
The common fixed expenses have been allocated to the divisions on the basis of sales.
The company’s overall break-even sales is closest to:
A) $94,243
B) $271,743
C) $264,685
D) $358,929
247) Jemmott Corporation has two divisions: Western Division and Eastern Division. The
following report is for the most recent operating period:
Total
Company
Western
Division
Eastern
Division
Sales
$
406,000
$
188,000
$
218,000
Variable expenses
111,880
63,920
47,960
Contribution margin
294,120
124,080
170,040
Traceable fixed expenses
191,000
85,000
106,000
Segment margin
103,120
39,080
64,040
Common fixed expenses
69,020
31,960
37,060
Net operating income
$
34,100
$
7,120
$
26,980
The common fixed expenses have been allocated to the divisions on the basis of sales.
What is the company’s overall net operating income if it operates at the break-even points for its
two divisions?
A) $34,100
B) $0
C) $(69,020)
D) $(260,020)
248) Neelon Corporation has two divisions: Southern Division and Northern Division. The
following data are for the most recent operating period:
Total
Company
Southern
Division
Northern
Division
Sales
$
418,000
$
193,000
$
225,000
Variable expenses
$
130,880
$
79,130
$
51,750
Traceable fixed expenses
$
186,000
$
77,000
$
109,000
Common fixed expense
$
79,420
$
36,670
$
42,750
The common fixed expenses have been allocated to the divisions on the basis of sales.
The Southern Division’s break-even sales is closest to:
A) $192,661
B) $265,119
C) $386,408
D) $130,508
249) Neelon Corporation has two divisions: Southern Division and Northern Division. The
following data are for the most recent operating period:
Total
Company
Southern
Division
Northern
Division
Sales
$
418,000
$
193,000
$
225,000
Variable expenses
$
130,880
$
79,130
$
51,750
Traceable fixed expenses
$
186,000
$
77,000
$
109,000
Common fixed expense
$
79,420
$
36,670
$
42,750
The common fixed expenses have been allocated to the divisions on the basis of sales.
The Northern Division’s break-even sales is closest to:
A) $141,558
B) $197,078
C) $244,701
D) $386,408
250) Neelon Corporation has two divisions: Southern Division and Northern Division. The
following data are for the most recent operating period:
Total
Company
Southern
Division
Northern
Division
Sales
$
418,000
$
193,000
$
225,000
Variable expenses
$
130,880
$
79,130
$
51,750
Traceable fixed expenses
$
186,000
$
77,000
$
109,000
Common fixed expense
$
79,420
$
36,670
$
42,750
The common fixed expenses have been allocated to the divisions on the basis of sales.
The company’s overall break-even sales is closest to:
A) $272,067
B) $328,299
C) $114,341
D) $386,408