A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: What is the operating income for the month under variable costing? $2, 900 $15, 000 $12, 100 $5, 300 Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $10, 700. The BAJ Division's divisional segment margin is $76, 100 and the CBB Division's divisional segment margin is $42, 300. What is the amount of the common fixed expense not traceable to the individual division? $86, 800 $107, 700 $118, 400 $53, 000 Bowe Corporation's fixed monthly expenses are $21, 000 and its contribution margin ratio is 61%. Assuming that the fixed monthly expenses do no change, what is the best estimate of the company's not operating income in a month when sales are $74, 000? $53, 000 $24, 140 $7, 860 $45, 140 Under absorption costing, product costs include: The following monthly data are available for the Wyatt Corporation and its only product: The margin of safety for the company during May was: $106, 000 $27, 000 $56, 000 $6, 000