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Prepare a columnar condensed income statement for Indigo Company, assuming Division II is eliminated. Division IIs unavoidable fixed costs are allocated equally to the continuing divisions. (If amount decreases net income then enter the amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) INDIGO COMPANY CVP Income Statement Entry field with correct answer Divisions I III IV Total Sales $Entry field with correct answer $Entry field with correct answer $Entry field with correct answer $Entry field with correct answer Variable costs Cost of goods sold Entry field with correct answer Entry field with correct answer Entry field with correct answer Entry field with correct answer Selling and administrative Entry field with correct answer Entry field with correct answer Entry field with correct answer Entry field with correct answer Total variable costs Entry field with correct answer Entry field with correct answer Entry field with correct answer Entry field with correct answer Contribution margin Entry field with correct answer Entry field with correct answer Entry field with correct answer Entry field with correct answer Fixed costs Cost of goods sold Entry field with incorrect answer Entry field with incorrect answer Entry field with incorrect answer Entry field with incorrect answer Selling and administrative Entry field with incorrect answer Entry field with incorrect answer Entry field with incorrect answer Entry field with incorrect answer Total fixed costs Entry field with correct answer Entry field with correct answer Entry field with correct answer Entry field with correct answer Income (loss) from operations $Entry field with correct answer $Entry field with correct answer $Entry field with correct answer $Entry field with correct answer

Prepare a columnar condensed income statement for Indigo Company, assuming Division II is eliminated. Division II's unavoidable fixed costs are allocated equally to the continuing divisions. (If amount decreases net income then enter the amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) INDIGO COMPANY CVP Income Statement For the Quarter Ended March 31, 2017 A Divisions III Total Sales 250000 499000 447000 1196000 Variable costs Cost of goods sold 144300 232440 182500 559240 Selling and administrative 26011 290701 28910 83991 Total variable costs 170311 261510 211410 643231 Contribution margin 79689 237490 235590 552769 Fixed costs Cost of goods sold 50700 65560 67500 183760 Selling and administrative 44289 27930 235590 92309 Problem 12-5 Cost of goods sold = Division's fixed cost of goods sold plus 1/3 of Division II's unavoidable fixed cost of goods sold ($194,000 X (100% - 92%) 50% = $7,760]. Each division's share is $2,587. Selling and = Division's fixed selling and administrative expense plus 1/3 of administrative Division II's unavoidable fixed selling and administrative expenses [$62,000 X (100% - 57%) 50% = $13,330]. Each division's share is $4,443. Problem 12-5 Indigo Company has four operating divisions. During the first quarter of 2017, the company reported aggregate income from operations of $218,700 and the following divisional results. Division I II III IV Sales Cost of goods sold Selling and administrative expenses Income (loss) from operations $250,000 195,000 70,300 $ (15,300) $198,000 194,000 6 2,000 $ (58,000) $499,000 298,000 57,000 $144,000 $447,000 250,000 49,000 $148,000 Analysis reveals the following percentages of variable costs in each division. Cost of goods sold Selling and administrative expenses I 74 % 37 II 92 % 57 III 78 % 51 IV 73 % 59 Discontinuance of any division would save 50% of the fixed costs and expenses for that division. Top management is very concerned about the unprofitable divisions (I and II). Consensus is that one or both of the divisions should be discontinued