Question 32:

Blossom Co. manufactures three types of computer desks. The income statement for the three products and the whole company is shown below:

Product A Product B Product C Total Sales $79,000 $108,000 $105,000 $292,000 Variable costs 37,000 73,000 90,000 200,000 Fixed costs 25,200 18,000 18,000 61,200 Total costs 62,200 91,000 108,000 261,200 Operating income (loss) $16,800 $17,000 $(3,000) $30,800