2.

Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $92,300. The South Division's divisional segment margin is $46,300 and the West Division's divisional segment margin is $171,700. What is the amount of the common fixed expense not traceable to the individual divisions? The contribution margin ratio of Kuck Corporation's only product is 65%. The company's monthly fixed expense is $455,300 and the company's monthly target profit is $41,300. Required: Determine the dollar sales to attain the company's target profit. (Round your answer to the nearest whole dollar amount.) Sales Naumann Corporation produces and sells a single product. Data concerning that product appear below: Selling price Variable expenses Contribution margin Per Unit $ 190 38 $ 152 Percent of Sales 100% 20% 80% Fixed expenses are $110,000 per month. The company is currently selling 1,400 units per month. Required: Management is considering using a new component that would increase the unit variable cost by $48. Since the new component would improve the company's product, the marketing manager predicts that monthly sales would increase by 600 units. What should be the overall effect on the company's monthly net operating income of this change if fixed expenses are unaffected? (Negative amounts should be indicated by a minus sign.) Change in net operating income