=+EX 24-8 Corrections to service department charges obj. 3

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b. Income from operations, Cargo Division,

$80,500 X-Out Sporting Goods Co. operates two divisions—the Action Sports Division and the Team Sports Division. The following income and expense accounts were provided from the trial balance as of June 30, 2010, the end of the current fiscal year, after all adjustments, including those for inventories, were recorded and posted:

Sales—Action Sports (AS) Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $14,500,000 Sales—Team Sports (TS) Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,600,000 Cost of Goods Sold—Action Sports (AS) Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,700,000 Cost of Goods Sold—Team Sports (TS) Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,208,000 Sales Expense—Action Sports (AS) Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,320,000 Sales Expense—Team Sports (TS) Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,464,000 Administrative Expense—Action Sports (AS) Division . . . . . . . . . . . . . . . . . . . . . . . . . . 1,450,000 Administrative Expense—Team Sports (TS) Division . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,566,400