Birrell Scientific Inc. manufactures electronic products, with two operating divisions, the GPS Systems and Communication Systems divisions. Condensed divisional income statements, which involve no intracompany transfers and which include a breakdown of expenses into variable and fixed components, are as follows: Birrell Scientific Inc. Divisional Income Statements For the Year Ended December 31, 20Y5 Communication GPS Systems Division Systems Division Total Sales: 75,000 units @ $60 per unit $4,500,000 $4,500,000 < 155,000 units @ $115 per unit $17,825,000 17,825,000 $4,500,000 $17,825,000 $22,325,000 Expenses: Variable: 75,000 units @ $42 per unit $(3,150,000) $(3,150,000) 155,000 units @ $90 per unit* $(13,950,000) (13,950,000) Fixed 250,000 (500,000) (750,000) Total expenses $(3,400,000) $(14,450,000) $(17,850,000) Operating income $1,100,000 $3,375,000 $4,475,000 *$60 of the $90 per unit represents materials costs, and the remaining $30 per unit represents other variable conversion expenses incurred within the Communication Systems Division. The GPS Systems Division is presently producing 75,000 units out of a total capacity of 150,000 units. Materials used in producing the Communication Systems Division's product are currently purchased from outside suppliers at a price of $60 per unit. The GPS Systems Division is able to produce the materials used by the Communication Systems Division at a variable cost of $42 per unit. Except for the possible transfer of materials between divisions, no changes are expected in sales and expenses. Required: 1. Would the market price of $60 per unit be an appropriate transfer price for Birrell Scientific Inc.? No < 2. If the Communication Systems Division purchases 25,000 units from the GPS Systems Division, rather than externally, at a negotiated transfer price of $52 per unit, how much would the operating income of each division and the total company operating income increase? The GPS Systems Division's operating income would increase by The Communication Systems Division's operating income would increase by Birrell Scientific Inc.'s total operating income would increase by Chaal Mode Next t> 0_F_265 DG5...PC ndlin_Re ne ion for 3350.pdf

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 $ 301,300 $ 167,900   $ 133,400   Variable expenses $ 112,125 $ 58,765   $ 53,360   Traceable fixed expenses $ 169,600 $ 57,200   $ 112,400   Common fixed expense $ 60,260 $ 33,580   $ 26,680       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: (Round your intermediate calculations to 2 decimal places.)

GREEN COMPANY has two divisions: Del Sur Division and Del Norte Division. The following data are for the most recent operating period:      Total Company    Del Sur Division         Del Norte DivisionSales    P    418,000    P    193,000         P    225,000     Variable expenses    P    130,880    P    79,130         P    51,750     Traceable fixed expenses    P    186,000    P    77,000         P    109,000     Common fixed expense    P    79,420    P    36,670         P    42,750      The bookkeeper allocated common fixed expenses to the divisions on the basis of sales.     Required:       a.  What is the company's overall break-even sales?         b.  Determine the break-even point for Del Sur Division         c.  Determine the break-even point for Del Norte Division.

The following data is for a company that produces a single product. selling price 24 193 Units in beginning inventory Units produced Units sold 3,090 2,910 variable costs per unit: Direct materials 53 Direct labor $ 24 59 Variable manufacturing overhead variable selling and administrative expense Fixed costs: 15 13 Fixed manufacturing overhead Fixed selling and administrative $ 89,610 $ $,730 Requlred: a. What Is the unit product cost for the month under varlable costing? b. What is the unit product cost for the month under absorption costing? c. Prepare a contribution format income statement for the month using varlable costing. d. Prepare an Income statement for the month using absorption costing. e. Reconcile the varlable costing and absorption costing net operating incomes for the month. Complete this question by entering your answers in the tabs below. Required A Required B Required C Required D Required E Reconcile the variable costing and absorption costing net operating incomes…

Clouthier Corporation has two divisions: Home Division and Commercial Division. The following report is for the most recent operating period: Total Company Home Division Commercial Division Sales $ 572, 000 $ 268, 000 $ 304, 000 Variable expenses $ 205, 790 $ 88, 360 $ 117, 430 Traceable fixed expenses $ 203, 000 $ 91, 000 $ 112, 000 The company's common fixed expenses total $62, 700. Required: What is the Home Division's break - even in sales dollars? What is the Commercial Division's break - even in sales dollars? What is the company's overall break - even in sales dollars? Note: Round intermediate calculations to three decimal places.

Dacker Products is a division of a major corporation. The following data are for the most recent year of operations:   Sales$ 37,880,000Net operating income$ 3,508,960Average operating assets$ 9,400,000The company's minimum required rate of return14%   The division's residual income is closest to:

Jemmott Corporation has two divisions: Western Division and Eastern Division. The following report is for the most recent operating period: Total Company Western Division Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Eastern Division $ 406,000 $ 188,000 $ 218,000 111,880 63,920 47,960 294,120 124,080 170,040 191,000 85,000 106,000 103,120 39,080 64,040 69,020 31,960 37,060 $ 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: Multiple Choice $94,243 $271,743 $264,685 $358,929

The sales, income from operations, and invested assets for each division of Grosbeak Company are as follows:       Sales   Income fromOperations   InvestedAssets Division E   $5,000,000        $550,000         $2,400,000      Division F   4,800,000        860,000         2,500,000      Division G   7,000,000        860,000         2,900,000        a.  Using the DuPont formula, determine the profit margin, investment turnover, and rate of return on investment for each division. Round profit margin to two decimal places, investment turnover to four decimal places and rate of return on investment to one decimal place.      Division E     Division F    Division G Profit Margin     %     %     % Investment Turnover                   Rate of return on investment     %     %     % b.  Which division is the most profitable per dollar invested?

Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below:   Total Company Division L Division QSales $ 517,000 $ 156,000 $ 361,000 Variable expenses 255,960 82,680 173,280 Contribution margin 261,040 73,320 187,720 Traceable fixed expenses 171,000 49,000 122,000 Segment margin 90,040 $ 24,320 $ 65,720 Common fixed expenses 87,890 Net operating income $ 2,150 The break-even in sales dollars for Division Q is closest to:

Vernon transport company divides its operations into four divisions. A recent statement for its West Division folows Vernon Transport Comapny Wesy division Income Statement for year 3 Revenue $670,000 Salaries for drivers (520,000) Fuel expenses (67,000) Insurance (87,000) Division-level facility- sustaining costs (57,000) Companywide facility-sustaining costs (147,000) Net loss $208,000 Required  a) By how much would cormpanywide income increase or decrease if West Division is estimated? Should West Division be eliminated? b) assume that West Division is able to increase its revenue to $760,000 by raising its prices. Determine the amount of the increase or decrease that would occur in companywide net income if the segemnt were eliminated. Should West Division be eliminated if revenue were $760,000? c) What is the mininum amount of revenue required to Jusify continuing the operation of West Divison? Complete this question by entering your answer in the table below. Income Would…