You wish to take an Excel course. You may enroll at one within your school or you may take a community class at the local library. You've gathered the following information to aid in your decision-making process:

Costs/Benefits	College Course	Community Course
Cost	$4,000	$1,040
Distance to course	0.35 miles (walking distance)	15 miles (driving distance)
Timing of course	Weekday	Weekend
Number of meetings	16	8
Qualitative considerations	Convenience, quality of instruction	Flexibility, brief duration

Pretend transportation (gas, mileage, and parking) cost $300 per class session at the library. If you consider solely the cost - including transportation - of each alternative, which would you choose?

Multiple Choice

• Both alternatives

• College course

• Neither alternative

• Community course

Hamilton, Inc. has two divisions, Parker and Blaine. Following is the income statement for the previous year:

	Parker			Blaine
Sales	$	829,800		$	553,200
Variable Costs		553,100			414,900
Contribution Margin	$	276,700		$	138,300
Fixed Costs		244,020			162,680
Profit Margin	$	32,680		$	(24,380	)

Of the total fixed costs, $400,000 are common fixed costs that are allocated equally between the divisions. What would Hamilton's profit margin be if Blaine were dropped?

Multiple Choice

• $167,320

• $8,300

• $(167,320)

• $(6,700)