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NTRODUCTION TO MANAGEMENT ACCOUNTING 16 Problem 9-12 Name D 5 Part I. EF Reading Railroad Income Statement For the Year Ended December 31, 20X3 Possible breakdown of passenger traffic only Company breakdown into two divisions Freight Passenger traffic traffic Amount Amount Amount Amount Formula 4 Formula 8 Railroad as a whole Amount Amount Formula 1 Not allocable Division Division 2 Division 3 Formula 14 Formula 18 Formula 22 Amount Amount Amount Formula 15 Formula 19 Formula 23 Amount Amount Amount Amount Amount Amount Amount 13 Revenue 14 Variable costs 15 Contribution margin 16 Separable discretionary 17 fixed costs 18 Contribution controllable 19 by segment manager 20 Separable committed costs 21 Contributions by segments 22 Unallocated costs 23 Income before income taxes Formula 2 Amount Fors3 Formula 5 Formula 6 Formula 7 Formula 9 Formula 12 Formula 16 Formula 20 Formula 24 Formula 10 Amount Amount Amount Amount Formula 11 Formula 13 Formula 17 Formula 1 Formula 25 #VALUE! 25 Part 2 and 3 26 Type answers starting bere. End of Problem NTRODUCTION TO MANAGEMENT ACCOUNTING 16 Problem 9-12 Name D 5 Part I. EF Reading Railroad Income Statement For the Year Ended December 31, 20X3 Possible breakdown of passenger traffic only Company breakdown into two divisions Freight Passenger traffic traffic Amount Amount Amount Amount Formula 4 Formula 8 Railroad as a whole Amount Amount Formula 1 Not allocable Division Division 2 Division 3 Formula 14 Formula 18 Formula 22 Amount Amount Amount Formula 15 Formula 19 Formula 23 Amount Amount Amount Amount Amount Amount Amount 13 Revenue 14 Variable costs 15 Contribution margin 16 Separable discretionary 17 fixed costs 18 Contribution controllable 19 by segment manager 20 Separable committed costs 21 Contributions by segments 22 Unallocated costs 23 Income before income taxes Formula 2 Amount Fors3 Formula 5 Formula 6 Formula 7 Formula 9 Formula 12 Formula 16 Formula 20 Formula 24 Formula 10 Amount Amount Amount Amount Formula 11 Formula 13 Formula 17 Formula 1 Formula 25 #VALUE! 25 Part 2 and 3 26 Type answers starting bere. End of