1. Bran Corporation plans to discontinue a division that generates a total contribution margin of $40,000 per year. Fixed overhead associated with this division is $150.000, at which $100,000 cannot be eliminated. What will be the impact on Bran's overall profitability if the division is discontinued?

2.

tion 25 Seasmoke Manufacturing has 14, 100 labor hours available for producing A and B. Consider the following information: Product A Product B Required labor time per unit (hours) 3 4 Maximum demand (units) 2,500 3,000 Contribution margin per unit $13.50 $16.00 If Seasmoke follows proper managerial accounting practices in terms of setting a production schedule, how many units of product B should it produce? calculations. Round the final answer to the nearest whole number.)