Impala Corporation has two divisions, North Division and South Division. Here is Impala's segmented contribution margin income statement for the current year: North Division Total company ? $260,000 Sales Variable costs Contribution margin Traceable fixed costs Segment margin Common fixed costs Operating income $120,000 ? $60,000 South Division $300,000 $140,000 ? $80,000 $80.000 $140,000 $50,000 The North Division's contribution margin ratio is 40%. What are Impala's total company sales? $600.000 $500.000 $480,000 $460.000 Beluga Corporation is considering a capital investment with a 3-year time horizon. In addition to the upfront cost and salvage value of the new equipment, the project has additional working capital needs. Beluga uses a hurdle rate of 20% to make capital budgeting decisions and performed the following net present value analysis of the project: Year 1 Year 2 Year 3 Now $(210,000) (40.000) $100,000 $100,000 Cost of new equipment Initial working capital needed Annual net cash inflows Salvage value of equipment Working capital returned Net cash flows Discount factor, 20% Present value of cash flows Net present value S100.000 58.000 40.000 $198.000 0.579 S114,642 $(250,000) 1.000 (250,000) $17,342 $100.000 0.833 $83.300 $100,000 0.694 $69.400 What is the profitability index for this project? Round to two decimal points. O 0.93 1.07 1.60 1.19 Question 27 3.33 pts Tech Corporation has 5.000 obsolete handheld calculators that it manufactured at a total cost of $145,000. Tech can sell the calculators in their present condition for $50,000. As an alternative, Tech can upgrade the calculators at a total cost of $190,000. If Tech decides to upgrade the calculators, what is the minimum per- unit selling price that Tech must charge to be just as well off financially as it would be if it sells the calculators in their present condition? Round to the nearest whole dollar and do not enter a dollar sign or a decimal point (e.g., enter 89, not $89.00). Question 28 3.33 pts Secure Systems is considering an investment in new equipment that would allow the company to offer new services to its clients. The equipment would cost $254,000 and would be depreciated on a straight-line basis over a 10-year period with a salvage value of $60,000. Using the simple rate of return method, what is the minimum annual incremental net cash inflow that must be generated from this investment in order to achieve a 12% simple rate of return? 0 530.480 $54,730 O $55.880 $49,880