Responsibility Accounting  

• Division A: Revenue $200,000, Variable Costs $120,000, Fixed Costs $50,000
• Division B: Revenue $300,000, Variable Costs $180,000, Fixed Costs $60,000
• Division C: Revenue $250,000, Variable Costs $150,000, Fixed Costs $55,000

Tasks:

1. Calculate the contribution margin for each division.
2. Calculate the segment margin for each division.
3. Determine the overall net operating income for the company.

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