Question 15 - The net income for a company was $315,000 last year and is $270,000 this year. The percent of increase or decrease was

	16.7%.
	14.3%.
	26.4%.
	86.0%.

Question 18 - Departmental direct operating margin less departmental indirect expenses equals

	direct operating expenses.
	departmental income.
	total operating income.
	departmental operating income.