The following segmented annual income statement is for Action Batteries, Inc. Product Lines C-Cells D-Cells 9-Volt Total $50,000 $200,000 $250,000 $500,000 170,000 300,000 $20,000 $100,000 $ 80,000 $200,000 Sales revenue Variable costs 30,000 Contribution margin Direct fixed costs 8,000 12,000 18,000 38,000 Allocated fixed costs 90,000 Profit (loss) If allocated fixed costs are based on sales revenue for each product line as a proportion of total sales revenue, what is the profit or (loss) for D-Cells? O $88,000 O $43,000 O $58,000 O $52,000 The following segmented annual income statement is for Action Batteries, Inc. Product Lines C-Cells D-Cells 9-Volt Total $50,000 $200,000 $250,000 $500,000 170,000 300,000 80,000 $200,000 Sales revenue Variable costs 30,000 100,000 Contribution margin $20,000 $100,000 Direct fixed costs 8,000 12,000 18,000 38,000 Allocated fixed costs 20,000 Profit (loss) If allocated fixed costs are based on sales revenue for each product line as a proportion of total sales revenue, what is the total profit or (loss) for all product lines? O $328,000 O $252,000 O $500,000 O $72,000 The Speedy Photo Company would like to purchase a new photo scanner for $85,000. The scanner is expected to generate a cost savings of $23,000 per year for five years. The company's cost of capital is 10 percent. Factors for a 10 percent interest rate for five years are shown below: Future Value of $1 1.611 Present Value of $1 0.621 Future Value of an Annuity Present Value of an Annuity The net present value of the project is (round all calculations to the nearest dollar): 6.105 3.791 $87,193 $55,415 $30,000 O $2,193 Smithson Company is considering a $400,000 capital investment project, with the following cash flows: Year Cash Flow $80,000 2 190,000 90,000 4 100,000 60,000 40,000 Rounded to the nearest month, what is the cash payback period? 6 years 3 years, 5 months. 4 years. 3 years, 7 months If a project's net present value is positive, the internal rate of return is: O equal to the discount rate. O greater than the discount rate. less than the discount rate