1. $75,000 × 40% CM ratio = $30,000 increased contribution margin in
Minneapolis. Since the fixed costs in the office and in the company as a
whole will not change, the entire $30,000 would result in increased net
operating income for the company.
It is not correct to multiply the $75,000 increase in sales by Minneapolis’
24% segment margin ratio. This approach assumes that the segment’s
traceable fixed expenses increase in proportion to sales, but if they did,
they would not be fixed.
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