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required information The following information applies to the questions displayed below) Elegant Decor Company's management is trying to decide whether to eliminate Department 200, which

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required information The following information applies to the questions displayed below) Elegant Decor Company's management is trying to decide whether to eliminate Department 200, which has produced osses or low profits for several years. The company's departmental income statements show the following. Dept. 200 Combined $290,000 $726, eee 207.bee 469, eee 83.000257.ee ELEGANT DECOR COMPANY Departmental Income Statements For Year Ended December 31, 2019 Dept. 100 Sales $436,000 Cost of goods sold 262,eee Gross profit 174.8 Operating expenses Direct expenses Advertising 17,000 Store supplies used 4.00 Depreciation Store equipment 5.00 Total direct expenses 26.00 Allocated expenses Sales salaries 65.000 Rent expense 9.440 Bad debts expense 9.900 Office salary 18,720 Insurance expense 2.ee Miscellaneous office expenses 2,400 Total allocated expenses 107,460 Total expenses 133,462 Net income (loss) $4.540 12.000 3.800 3.3.ee 19, 18e 29,000 7.880 8.30 45, 10e 39,000 4.720 8. lee 12, 480 1.100 1,600 67,000 86,188 $(3.10) 184,000 14,160 18. see 31.2ee 3,180 4.000 174,460 219,560 37, 448 In analyzing whether to eliminate Department 200, management considers the following: a. The company has one office worker who earns $600 per week, of $31,200 per year, and four sales-clerks who each earns $500 per week, or $26,000 per year for each salesclerk. b. The full salaries of two salesclerks are charged to Department 100. The full salary of one salesclerk is charged to Department 200. The salary of the fourth clerk, who works half-time in both departments, is divided evenly between the two departments. c. Eliminating Department 200 would avoid the sales salaries and the office salary currently allocated to it. However, MacBook Pro 36,207 Paused show Finder > @ @ + A oce the two departments. c. Eliminating Department 200 would avoid the sales salaries and the office salary currently allocated to it. However management prefers another plan. Two salesclerks have indicated that they will be quitting soon Management believes that their work can be done by the other two clerks if the one office worker works in sales half-time. Eliminating Department 200 will allow this shift of duties. If this change is implemented, half the office worker's salary would be reported as sales salaries and half would be reported as office salary. d. The store building is rented under a long-term lease that cannot be changed. Therefore, Department 100 will use the space and equipment currently used by Department 200. e. Closing Department 200 will eliminate its expenses for advertising, bad debts, and store supplies: 70% of the insurance expense allocated to it to cover its merchandise inventory, and 25% of the miscellaneous office expenses presently allocated to it quired: Complete the following report showing total expenses, expenses that would be eliminated by closing Department 200 and the penses that would continue. The statement should reflect the reassignment of the office worker to one-half time as salesclerk ELEGANT DECOR COMPANY Analysis of Expenses under Elimination of Department 200 Total Eliminated Expenses Expenses Cost of goods sold Continuing Expenses D S Advertising Store supplies used Depreciation Store equipment Allocated expenses Sales salaries Rent expense Bad debts expense Orice salary surance expense 4 5 6 of 6 Next > MacBook Pro 36,207 Paused Show Finder > O * Apr 2 0

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