15 A segment of ABC Company has the following data: Fixed expenses $200,00 Variable expenses $280,000 Sales $400,000 If this segment is eliminated, what would be the effect on the remaining company? Assuming that 50% of the fixed expenses would be eliminated, and the rest would be allocated to the remaining segments of the company. A. $120,000 increase B. $10,000 increase OC. $10,000 decrease OD. $80,000 increase QUESTION 16 For the year Philips Co has cost of goods manufactured of $150,000, beginning finished goods inventory of $50,000 and ending finished goos inventory of $125,000. The cost of goods sold is $75,000 $125,000 $250,000 $150,000 QUESTION 17 All of the following are ways to improve ROI except A. Increasing sales B. Decreasing costs C. Reducing average operating assets D. Decreasing sales QUESTION 18 A static budget A. none of the above B. is a series of static budgets at different levels of activity O C. is a projection of budget data at a single level of activity before actual activity occurs D. is a projection of budget data at a single level of activity after actual activity occurs