Spiess Corporation has two major business segments--Apparel and Accessories. Data concerning those segments for December appear below: Sales revenues, Apparel $ 735,000 Variable expenses, Apparel $ 342,000 Traceable fixed expenses, Apparel $ 174,000 Sales revenues, Accessories $ 777,000 Variable expenses, Accessories $ 426,000 Traceable fixed expenses, Accessories $ 125,000 Common fixed expenses totaled $433,000 and were allocated as follows: $187,000 to the Apparel business segment and $246,000 to the Accessories business segment. Required: Prepare a segmented income statement in the contribution format for the company.

= Profit Center Responsibility Reporting Championship Sports Inc. operates two divisions-the Winter Sports Division and the Summer Sports Division. The following income and expense accounts were provided from the trial balance as of December 31, 20Y9, the end of the fiscal year, after all including those for inventories, were recorded and posted: Sales-Winter Sports Division Sales-Summer Sports Division Cost of Goods Sold-Winter Sports Division Cost of Goods Sold-Summer Sports Division Sales Expense-Winter Sports Division Sales Expense-Summer Sports Division Administrative Expense-Winter Sports Division Administrative Expense-Summer Sports Division Advertising Expense Transportation Expense Accounts Receivable Collection Expense Warehouse Expense Sales $29,925,000 33,060,000 17,955,000 19,095,000 5,130,000 4,560,000 Cost of goods sold Gross profit Divisional selling and administrative expenses: 2,992,500 2,935,500 1,091,000 Divisional selling expenses Divisional administrative expenses…

ABC Corp. is organized into four operating segments. The following segment information was generated by the internal reporting system in 2013: Revenues from Intersegment Operating Expenses S 1,260,000 1,890,000 980,000 1,078,000 Outsiders Revenues Cards $ 1,680,000 1,260,000 1,400,000 1,120,000 $ 140,000 280,000 Calendars Clothing Вooks 70,000 Required: 1 Prepare the profit or loss, test to determine which of these segments was separately reportable. 2 Using appropriate testing procedure, what is the total number of segmentthat are going to be separately reported? O Focus tes)

Darby Company, operating at full capacity, sold 124,200 units at a price of $84 per unit during the current year. Its income statement is as follows: Sales     $10,432,800 Cost of goods sold     3,696,000 Gross profit     $6,736,800 Expenses:       Selling expenses $1,848,000     Administrative expenses 1,120,000     Total expenses     2,968,000 Income from operations     $3,768,800 The division of costs between variable and fixed is as follows:   Variable Fixed Cost of goods sold 60%   40%   Selling expenses 50%   50%   Administrative expenses 30%   70%   Management is considering a plant expansion program for the following year that will permit an increase of $924,000 in yearly sales. The expansion will increase fixed costs by $123,200, but will not affect the relationship between sales and variable costs. 1.  Determine the total variable costs and the total fixed costs for the current year. Total variable costs $fill in the blank 1 Total fixed…