Kaufman Corporation produces a single product. Last year, the company had net operating income of $$65,000$ using absorption costing. The company produced $11,000$ units and sold $8,000$ units. If the fixed manufacturing overhead was $$3$ per unit, what would have been last year's operating income using variable costing?

Assume a company has four divisions. Division A has sales, variable expenses, and traceable fixed expenses of $$100,000,$$$70,000,$ and $$20,000,$ respectively. What is Division A$\text{'}$s segment margin?

Assume a company is preparing a budget for its first two months of operations. During the month of January and February it expects credit sales of $$45,000$ and $$63,000,$ respectively. The company expects to collect $45\%$ of its credit sales in the month of the sale and the remaining $55\%$ in the following month. What amount of cash collections from credit sales would the company include in its cash budget for the month of February?

What is the budgeted accounts receivable balance at the end of February?