1.

$ $ You have the following information for the year for the Phelps Corp. and its segments, A and B. TOTAL COMPANY SALES $ 500,000 VARIABLE EXPENSES 262,500 CONTRIBUTION MARGIN 237,500 TRACEABLE FIXED COSTS 122.500 SEGMENT MARGIN 115,000 COMMON FIXED COSTS 40.000 NOI $ 75,000 DIVISION A 275,000 82,500 192,500 90.000 102.500 DIVISION B 225,000 180,000 45,000 32,500 12.500 $ $ Breakeven for the total company is approximately: $362,500 $128,571 $162,500 $342,105 $291,071