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The Regal Cycle Company manufactures three types of bicycles a dirt bike, a mountain bike, and a racing bike. Data on sales and expenses for

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The Regal Cycle Company manufactures three types of bicycles a dirt bike, a mountain bike, and a racing bike. Data on sales and expenses for the past quarter follow: Dirt Mountain Racing Total Bikes Bikes Bikes $ 927,000 $266,000 $ 404,000 $ 257,000 463,000 111,000 201,000 151,000 466,000 155,000 293,000 106,000 Sales Variable manufacturing and selling expenses Contribution margin Fixed expenses: Advertising, traceable Depreciation of special equipment Salaries of product-line managers Allocated common fixed expenses Total fixed expenses Net operating income (loss) 70,000 8,200 40,900 20,900 42,900 20,30 7,100 15,500 114,500 40,600 38,500 35,400 185,400 53,200 80,800 51,400 412,00 122,300 167300 123,200 5 51,200 $ 32,700 $ 35,700 $(17,200) "Allocated on the basis of sales dollars. Management is concemned about the continued losses shown by the racing bikes and wants a recommendation as to whether or not the line should be discontinued. The special equipment used to produce racing bikes has no resale value and does not wear out Required: 1. What is the financial advantage (disadvantage) per quarter of discontinuing the racing bikes? 2. Should the production and sale of racing bikes be discontinued? 3. Prepare a properly formatted segmented income statement that would be more useful to management in assessing the long-run profitability of the various product lines Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 What is the financial advantage (disadvantage) per quarter of discontinuing the racing bikes? Financial (disadvantage) per quarter Required 1 Required 2 Required 3 Prepare a properly formatted segmented income statement that would be thore useful to management in assessing the long- run profitability of the various product lines. $ Totals Dirt Bikes Mountain Bikes Racing Bikes 927,000 $ 266,000 404,000 $ 260,000 463,000 111,000 201.000 151,000 464,000 155,000 203,000 109,000 Sales Variable manufacturing and selling expenses Contribution margin (loss) Traceable fixed expenses Advertising Depreciation of special equipment Salaries of the product line managers Total traceable fixed expenses Product line segment margin (loss) (Common fixed expenses Net operating income (loss) 70,000 42.900 114,500 227 400 236,600 5 8,200 20.300 40 600 69,100 40,900 7,100 38,500 86,500 116,500 5 20,900 15.500 35.400 71,800 37200 85,900 $ $ 236,600

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