The following analysis of selected data is for each of the two services. Service A Service B Per-service data at 10,000 services Sales price Service costs: Variable Fixed Selling and administrative expenses: Variable Fixed $27 7 6 5 3 LAF $23 8 4

Contribution Margin by Segment The following data are for Cabin Craft Apparel:   East  West  Sales volume (units):         Product XX 9,300 10,000     Product YY 6,100 12,900 Sales price:         Product XX $18 $20     Product YY $23 $22 Variable cost per unit:         Product XX $11 $11     Product YY $14 $14 a.  Determine the contribution margin for Product YY.$fill in the blank 1 b.  Determine the contribution margin for the West Region.$fill in the blank 2

d Required information [The following information applies to the questions displayed below.] Use the following information: Department Service 1 (S1) Service 2 (52) Production 1 (P1) Production 2 (P2) P1 P2 Total Service Department 2's Costs Cost $ 121,000 53,000 435,000 306,000 $ 915,000 3/8 x 5/8 X Percentage Service Provided to S1 0% 20 52 20% 0 What percentage of S2's costs is allocated to P1 and to P2 under the direct method? (Round your answer to the nearest fraction.) P1 30% 20 P2 50% 60

Frinner Company has two divisions, A and B, that reported the following results for October: Sales Variable expenses as a percentage of sales .... Segment margin .......... C. d. Division A £90,000 £31,000. £62,000. £93,000. £52,000 70% £2,000 Division B £150,000 If common fixed expenses were £31,000, total fixed expenses must have been a. b. 60% £23,000