1: Boesenhofer Inc. has two divisions: Division A and Division B. Data from the most recent month appear below:

	Total Company		Division A			Division B
Sales	$	591,000	$	222,000		$	369,000
Variable expenses		275,580		113,220			162,360
Contribution margin		315,420		108,780			206,640
Traceable fixed expenses		195,000		66,000			129,000
Segment margin		120,420	$	42,780		$	77,640
Common fixed expenses		65,010
Net operating income	$	55,410

The break-even in sales dollars for Division A is closest to? (Round your intermediate calculations to 2 decimal places.) $134,694 / $184,531 / $487,179 / $267,367

2. Put an "X" on the according Activity for each problem (a-m).

Exercise 13-1 Activity Investing Operating Financing a. Collected cash from customers b. Paid cash to repurchase its own stock C. Borrowed money from a creditor d. Paid suppliers for inventory purchases e. Repaid the principal amount of a debt f. Paid interest to lenders g. Paid a cash dividend to stockholders h. Sold common stock i. Loaned money to another entity j. Paid taxes to the government k. Paid wages and salaries to employees I. Purchased equipment with cash m. Paid bills to insurers and utility providers Example