1. Present New Line Total
(1) Sales... $10,000,000 $2,000,000 $12,000,000
(2) Net operating income . $800,000 $160,000 * $960,000
(3) Operating assets... $4,000,000 $1,000,000 $5,000,000
(4) Margin (2) ÷ (1) ... 8% 8% 8%
(5) Turnover (1) ÷ (3) ... 2.5 2.0 2.4
(6) ROI (4) × (5) ... 20.0% 16.0% 19.2%
* Sales ... $2,000,000
Less variable expenses (60% × $2,000,000)... 1,200,000
Contribution margin ... 800,000
Less fixed expenses ... 640,000
Net operating income... $ 160,000
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