18. Empire Inc. has an operating leverage of 8.0. If the company's sales increase by 19% its net operating income should increase by about A 152.0% B 119.0% C. 8.0% D. 42.1% 19. Skywalker Corporation has two divisions: Echo Division and Endor Division. Echo Division's divisional segment margin is $34.300 and Endor Division's divisional segment margin is $86.700 The total amount of common fixed expenses not traceable to the individual divisions is $95.000 What is the company's net operating income? A $216,600 B. $35,400 C $25,400 D. ($8.900) 20. Alliance Corporation has two division: Red Division and Gold Division. The Red Division has sales of $230,000, variable expenses of $131,100, and traceable fixed expenses of $63,300. The Gold Division has sales of $540.000 variable expenses of $307.800 and traceable fixed expenses of $120.700. The total amount of common fixed expenses not traceable to the individual divisions is $119,200. What is the company's net operating income? A $147.100 B. $331,000 C. $27.900 D. $11.900 21. Giligan Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system Costs: Wages and salaries Depreciation Utilities Total $400,000 160,000 100.000 $660.000 Distribution of resource consumption: Wages and salaries Depreciation Utilities Activity Cost Pools Assembly Setting Up 40% 40% 20% 35% 25% 55% Other 20% 45% 20% How much cost, in total, would be allocated in the first stage allocation to the Assembly activity cost pool? A. $187,000 B. $264,000 C. $217,000 D. $165,000