12) 12) Allocating common fixed expenses to business segments: A) may cause managers to erroneously discontinue business segments. B) ensures that all costs are covered. C) may cause managers to erroneously keep business segments that should be dropped. D) helps managers make good decisions. 13) Combe Corporation has two divisions: Alpha and Beta. Data from the most recent month appear below: 13) Sales Variable expenses Traceable fixed expenses Alpha $ 190,000 $ 58,900 $ 99,000 Beta $ 315,000 $ 151,200 $ 107,000 The company's common fixed expenses total $80,800. The break-even in sales dollars for Alpha Division is closest to: (Round your intermediate calculations to 2 decimal places.) A) $260,580 B) $187,536 C ) $143,478 D) $491,129 14) 14) The usual starting point for a master budget is: A) the budgeted income statement. B) the sales forecast or sales budget. C) the production budget. D) the direct materials purchase budget. 15) The BRS Corporation makes collections on sales according to the following schedule: 15) _ 30% in month of sale 60% in month following sale 10% in second month following sale The following sales have been budgeted: April Sales 140,000 130,000 150,000 $ $ $ May June Budgeted cash collections in June would be: A) $123,000 B) $137,000 C) $45,000 D) $85,000