Preparing a profitability analysis by departments. The Safeguard Products Company sells security systems through its Security Department, citizen band radios through its CB Department, AM and FM radios through its Commercial Department, and police radios through its Police Products Department.

The following data are for the year 19X1. All figures have been rounded to the nearest $100, and physical quantities have been omitted.

Instructions Prepare a profitability analysis by departments for the year 19X1.

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Selling and Administrative Expenses Controllable-Variable Security Police CB Commercial Products Department Department Department Department $ 38,400 $ 21,900 $ 16.200 $ 35.600 Controllable Fixed 17.500 9,300 7,100 9.300 Noncontrollable* 38.700 22,000 16.400 10.100 Manufacturing Overhead Variable 234,900 125.200 95.900 101,300 Fixed 124,900 79.600 55,800 59,300 Sales 469,800 250.300 191.800 202.600 Allocated on the basis of the square footage in each department.