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Sales Mix 40.00% Division A Division B Total $ % Sales $ % Sales $ % Sales Sales $120,000 Variable expenses Contribution margin 60.00% 84.44%

Sales Mix 40.00%
Division A Division B Total
$ % Sales $ % Sales $ % Sales
Sales $120,000
Variable expenses
Contribution margin 60.00% 84.44%
Fixed expenses: Traceable and controllable 21,000 8.33%
Segment performance margin 199,000
Fixed expenses: Traceable NOT controllable 27,000
Segment margin 34.17%
Fixed expenses: Common
Net income $137,000

Compute TOTAL fixed expenses.

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