PLEASE HELPPPPP

Bluff Corporation is considering building a new plant in Canada. It predicts sales at the new plant to be 70,000 units at $4/unit. Below is a listing of estimated expenses: % of Annual Expense Total Annual Expenses that are Fixed Category Materials $40,000 $30,000 20% 20% Labor Overhead 30% $50,000 $70,000 Marketing/Admin 50% A Canadian firm was contracted to sell the product and will receive a commission of 30% of the sales price. No U.S. home office expenses will be allocated to the new facility. How much does the Canadian contractor expect to make in commissions? A. $21,000 B. $280,000 C. $274,000 D. $84,000 Worldwide Corporation operates two divisions with the following operating results from last year: Western Division Eastern Division Total Sales $620,000 $340,000 $960,000 Variable costs $310,000 $220,000 $530,000 $310,000 $120,000 $430,000 Contribution margin Avoidable fixed costs $110,000 $60,000 $170,000 Allocated common fixed costs $90,000 $45,000 $135,000 Operating income (loss) $110,000 $15,000 $125,000 Management is considering whether the Eastern Division should be discontinued since it incurred an operating loss last year. Allocated common fixed costs would continue for Worldwide Corporation whether the division is discontinued or not. If the Eastern Division had been discontinued at the beginning of last year, what would the total operating income (loss) for Worldwide Corporation have been for the year? A. $65,000 B. $(15,000) C. $110,000 D. $60,000