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The Finance Department at Mark Company produced the following segment margin statement for the most recent period. Division A Division B Total Revenue $1,249,200 $1,873,800

The Finance Department at Mark Company produced the following segment margin statement for the most recent period.

Division A Division B Total
Revenue $1,249,200 $1,873,800 $3,123,000
Variable Costs $569,000 $563,000 $1,132,000
Contribution Margin $680,200 $1,310,800 $1,991,000
Allocated Fixed Costs $567,200 $850,800 $1,418,000
Segment Margin $113,000 $460,000 $573,000

Fixed costs were allocated to the two divisions based on each divisions share of total revenue. For example the fixed cost allocated to Division A was ($1,249,200 / $3,123,000) $1,418,000.

The company president has just returned from a course where she heard about the notion of traceable fixed costs and common fixed costs. Upon investigation it was determined that only $212,700 of fixed costs were truly common costs. A further $1,134,400 of fixed costs were traceable: $226,880 to Division A and $907,520 to Division B. Finally, $70,900 of fixed costs were support costs that should be attributed to Division A and Davison B based on each divisions share of total revenue.

Recast the above exhibit to reflect the additional information provided about fixed costs.

Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. Do not use the negative sign.

Division A Division B Total
Revenue $Answer $Answer $Answer
Variable Costs $Answer $Answer $Answer
Contribution Margin $Answer $Answer $Answer
Traceable Fixed Costs $Answer $Answer $Answer
Support Costs $Answer $Answer $Answer
Segment Margin $Answer $Answer $Answer
Common Fixed Costs $Answer
Income $Answer

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