Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below:

	Total Company		Division L			Division Q
Sales	$	510,000	$	153,000		$	357,000
Variable expenses		312,120		87,210			224,910
Contribution margin		197,880		65,790			132,090
Traceable fixed expenses		113,360		35,280			78,080
Segment margin		84,520	$	30,510		$	54,010
Common fixed expenses		65,040
Net operating income	$	19,480

The break-even in sales dollars for Division Q is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $291,760

• $211,027

• $227,175

• $395,760

Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$	116
Units in beginning inventory		0
Units produced		9,000
Units sold		8,600
Units in ending inventory		400

Variable costs per unit:
Direct materials	$	19
Direct labor	$	61
Variable manufacturing overhead	$	7
Variable selling and administrative expense	$	11
Fixed costs:
Fixed manufacturing overhead	$	135,000
Fixed selling and administrative expense	$	8,900

What is the net operating income for the month under absorption costing?

Multiple Choice

• $23,900

• $10,900

• $16,900

• $6,000

WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $106,000 annually and one salaried estimator who is paid $58,000 annually. The corporate office has two office administrative assistants who are paid salaries of $62,000 and $43,000 annually. The president's salary is $171,000. How much of these salaries are common fixed expenses?

Multiple Choice

• $171,000

• $276,000

• $105,000

• $368,000