Which of the following is an advantage of decentralization? O Duplication of effort is minimized. O Lower-level managers understand the company's strategies and goals, and thus make decisions that are in the best interest of the organization as a whole. Top management is free to focus on the long-term strategies of the organization. The potential for sharing ideas throughout the organization is enhanced. Pharoah Co. manufactures baseball bats. The company's total overhead consists of assembly costs and inspection costs. The following data is available: Cost Pool Assembly Inspections Wood 600 machine hrs. 550 inspections 2100 labor hrs. Aluminum 600 machine hrs. 250 inspections 1900 labor hrs. Total Cost $49200 75200 Total overhead assigned to wood bats assuming a single overhead rate and using activity-based costing, respectively, are $65310 and $76300. O $65310 and $59090. O $59090 and $48100. O $59090 and $76300. BlossomIndustries manufactures light fixtures for home, retail, and industrial customers. The retail line has been showing losses for several years, and management is considering dropping the line. Recent income statements have been very similar to the following information which was prepared for the most recent year: Home Retail Industrial Total Sales $550100 $320100 $830100 $1700300 Variable costs 357700 217800 680800 1256300 192400 102300 149300 444000 Contribution margin Fixed costs 125100 130100 115100 370300 Operating income $67300 $(27800) $34200 $73700 Of the fixed costs, $315300 of it is common costs that have been allocated equally to each product line. What will total operating income be if Blossom drops the retail line? O $(3600) $77300 O $101500 O $26400