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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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