The net income of division B is: * 1 punto DIVISION B 36.000 12.000 Assume that the two divisions A and B have the following values: ITEMS DIVISION A REVENUE 54.000 DIRECT LABOUR 6.000 INDIRECT LABOUR RAW MATERIALS 4.400 SELLING EXPENSES ELECTRICITY EXPENSES FINANCIAL COSTS PRE-TAX PROFIT TAXES (50%) Net Income TOTAL 90.000 18.000 2.400 8.800 6.000 5.600 6.000 4.400 Assume that: The Indirect Labour are calculated in relation to Direct Labour; The selling expenses are calculated in relation to the revenue; The electricity Expenses and Financial costs are calculated in relation to raw materials. 4.900 43.200 33.400 16.700