Piedmont Company segments its business into two regionsNorth and South. The company prepared the contribution format segmented income statement shown below:

Total Company

North

South

Sales

$

525,000

$

350,000

$

175,000

Variable expenses

315,000

245,000

70,000

Contribution margin

210,000

105,000

105,000

Traceable fixed expenses

126,000

63,000

63,000

Segment margin

84,000

$

42,000

$

42,000

Common fixed expenses

52,000

Net operating income

$

32,000

Required:

1.	Compute the companywide break-even point in dollar sales .

Dollar sales for company to break even

2.	Compute the break-even point in dollar sales for the North region.

Dollar sales for a segment to break even

3.	Compute the break-even point in dollar sales for the South region. (Round your break-even dollar sales to the nearest whole number.)

Dollar sales for a segment to break even

Royal Lawncare Company produces and sells two packaged products, Weedban and Greengrow. Revenue and cost information relating to the products follow:

	Product
	Weedban		Greengrow
Selling price per unit	$	12.00	$	35.00
Variable expenses per unit	$	3.10	$	13.00
Traceable fixed expenses per year	$	133,000	$	39,000

Common fixed expenses in the company total $107,000 annually. Last year the company produced and sold 38,000 units of Weedban and 18,500 units of Greengrow.

Required:

Prepare a contribution format income statement segmented by product lines.

	Product Line
	Total Company	Weedban	Greengrow
	0	0	0
	0	$0	$0
	$0