1.

Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $12,300. The BAJ Division's divisional segment margin is $84,100 and the CBB Division's divisional segment margin is $48,700. What is the amount of the common fixed expense not traceable to the individual divisions?

$132,800

$96,400

$61,000

$120,500

2. Insider Corporation has two divisions, J and K. During March, the contribution margin in Division J was $31,000. The contribution margin ratio in Division K was 40%, its sales were $126,000, and its segment margin was $33,000. The common fixed expenses in the company were $41,000, and the company's net operating income was $18,500. The segment margin for Division J was:

$59,500

$33,000

$26,500

$8,000

3.Gunderman Corporation has two divisions: the Alpha Division and the Charlie Division. The Alpha Division has sales of $260,000, variable expenses of $140,100, and traceable fixed expenses of $66,300. The Charlie Division has sales of $570,000, variable expenses of $319,800, and traceable fixed expenses of $125,500. The total amount of common fixed expenses not traceable to the individual divisions is $125,200. What is the company's net operating income?

$178,300

$250,200

$370,100

$53,100

4.

Khanam Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$165
Units in beginning inventory	0
Units produced	9,250
Units sold	9,350
Units in ending inventory	1,250
Variable costs per unit:
Direct materials	$37
Direct labor	$54
Variable manufacturing overhead	$18
Variable selling and administrative	$28
Fixed costs:
Fixed manufacturing overhead	$74,000
Fixed selling and administrative	$166,600

The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.

What is the net operating income for the month under absorption costing?

$4,900

$32,100

$20,400

$4,900