Figure 8-10. Nauman Company has the following information pertaining to its two divisions for last year:

	Division X	Division Y
Variable selling and admin. expenses	$ 70,000	$ 90,000
Direct fixed expenses	35,000	100,000
Sales	200,000	400,000
Direct fixed selling and admin. expenses	30,000	70,000
Variable expenses	40,000	100,000

Common expenses are $24,000 for the year.

9. Refer to Figure 8-10. What is the segment margin for Division Y?

	a.	$310,000
	b.	$210,000
	c.	$240,000
	d.	$40,000

10. Refer to Figure 8-10. What is the income for Nauman Company?

	a.	$65,000
	b.	$325,000
	c.	$300,000
	d.	$41,000

Figure 8-11. Tyler Company has the following information pertaining to its two product lines for last year:

	Product A	Product B
Variable selling and admin. expenses	$38,000	$31,000
Direct fixed expenses	19,500	34,500
Sales	250,000	210,000
Direct fixed selling and admin. expenses	38,000	22,000
Variable expenses	42,000	31,000
Operating income	$112,500	$91,500

Common expenses are $105,000 for the year.

11. Refer to Figure 8-11. What is the segment margin for Product B?

	a.	$155,000
	b.	$105,000
	c.	$85,000
	d.	$91,500

12. Refer to Figure 8-11. What is the income for Tyler Company?

	a.	$101,000
	b.	$120,500
	c.	$99,000
	d.	$102,500