Brislin Company has four operating divisions. During the first quarter of 2020, the company reported aggregate income from operations of $210,600 and the following divisional results.     Division       I   II   III   IV   Sales   $245,000   $197,000   $504,000   $450,000   Cost of goods sold   200,000   192,000   301,000   249,000   Selling and administrative expenses   72,400   63,000   58,000   50,000   Income (loss) from operations   $ (27,400)   $ (58,000)   $145,000   $151,000   Analysis reveals the following percentages of variable costs in each division.     I     II     III     IV     Cost of goods sold   73 %   91 %   82 %   75 %   Selling and administrative expenses   39     59     50     61     Discontinuance of any division would save 50% of the fixed costs and expenses for that division. Top management is very concerned about the unprofitable divisions (I and II). Consensus is that one or both of the divisions should be discontinued.             (a) Compute the contribution margin for Divisions I and II. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)     Division I   Division II   Contribution margin   $     $

Buckley Company operates three segments. Income statements for the segments imply that profitability could be improved if Segment A were eliminated. BUCKLEY COMPANY Income Statements for Year 2 Segment A   B   C Sales $ 330,000     $ 480,000     $ 500,000   Cost of goods sold   (242,000 )     (184,000 )     (190,000 ) Sales commissions   (30,000 )     (44,000 )     (44,000 ) Contribution margin   58,000       252,000       266,000   General fixed operating expenses (allocation of president’s salary)   (92,000 )     (92,000 )     (92,000 ) Advertising expense (specific to individual divisions)   (6,000 )     (20,000 )     0   Net income (loss) $ (40,000 )   $ 140,000     $ 174,000     Required Prepare a schedule of relevant sales and costs for Segment A. Prepare comparative income statements for the company as a whole under two alternatives: (1) the retention of Segment A and (2) the elimination of Segment A. Options for required A table are: Advertising…

Operating income for profit center The centralized Data Analytics Department of Drewlink Company has expenses of $340,000. The department has provided a total of 8,000 hours of service for the period. The Retail Division has used 2,000 hours of data analytics service during the period, and the Commercial Division has used 6,000 hours of data analytics service. Additional data for the two divisions is following below: Retail Division Commercial Division Sales Cost of goods sold $2,550,000 1,450,000 $1,700,000 -750,000 230,000 170,000 Selling expenses Determine the divisional operating income for the Retail Division and the Commercial Division. Do not round interim calculations. Drewlink Company Divisional Operating income Line Item Description Retail Division Commercial Division Sales Cost of goods sold Support department allocations X Operating income Feedback

Analyzing Operational ChangesOperating results for department B of Shaw Company during 2019 are as follows: Sales   $800,000 Cost of goods sold   480,000 Gross profit   320,000 Direct expenses   200,000 Common expenses   123,000 Total expenses   323,000 Net loss   $(3,000)   If department B could maintain the same physical volume of product sold while raising selling prices an average of 6% and making an additional advertising expenditure of $40,000, what would be the effect on the department’s net income or net loss? (Ignore income tax in your calculations.) Use a negative sign with your answer to indicate if the effect increases the company's net loss. If Department B increased its selling price by 6%, the effect on net income (loss) would be $Answer

Jay Company is divided into the South and North Divisions.  Assume the data given in the table below for the South Division.  What is the divisional income from operations for the South Division. S    Sales $1,500,000 C   Cost of good sold 825,000            Selling expenses 425,000     S   Service department allocations 75,000 In  Income from operations ? Group of answer choices $350,000 $175,000 $50,000 none of these

Using the data below for the Ace Guitar Company:   A Region     B Region     Sales $500,000     $900,000     Cost of goods sold 200,000     300,000     Selling expenses 150,000     275,000                   Support department expenses:                    Purchasing           $90,000        Payroll accounting           30,000   Allocate support department expenses proportional to the sales of each region. Determine the divisional operating income for the A and B regions. For interim calculations, round percentages to one decimal place and all other amounts to the nearest whole dollar. A Region Operating Income $fill in the blank 1 B Region Operating Income $fill in the blank 2