3. (25 points)

Company A has three departments. The departmental income statement of the three departments in X5 is as follows:

Gifts Department

stationery department

Catering department

sales revenue

$480,000

$300,000

$450,000

Variable costs

312,000

192,000

280,000

Contribution margin

$168,000

$108,000

$170,000

fixed cost

Departmental Direct Costs

60,000

76,800

50,000

Allocation of head office costs I

60,000

60,000

60,000

segment profit

$48.000

$ (28,800)

$60.000

Just ask:

(1) What is the sales revenue of the stationery department in X5 years equal to the profit and loss?

(2) If Company A abolishes the stationery department in X5, what will be the net profit of the head office? (3) Assuming that after the abolition of the stationery department, the site currently used by the department can be subletted, the annual rent will be charged.

Should the income be higher than a few yuan, is it worth abolishing the stationery department?

how to solve this pleases help

really question ,this one

3. (25 points) Company has three departments. The departmental income statement of the three departments in X5 is as follow Gifts Decat Catering met sales revenue $480.000 $300,000 $450,000 280,000 Variable costs 312.000 192,000 Marity offer $168,000 $108.000 $170,000 fixed cost Departmental De Cow 60,000 76.800 50.000 Allocating head office costs 50,000 80.000 50,000 department 48.000 $ (28.800) $80.000 Just ask (1) What is the profit and loss balance of the stationary department in X5? (2) Company A abolishes the stationery department in X5, what will be the net profit of the head office? () Anuming thot ofar the stationery department is sholnhed, the site sunwelly used by the department will be available for subloting, the annual rontot vicene should bolgher than a certain amount, so it is worth abolishing the stationary department