1. The company should focus its campaign on the Dental market. The
computations are:
Medical Dental
Increased sales ... $40,000 $35,000
Market CM ratio... × 36% × 48%
Incremental contribution margin... 14,400 16,800
Less cost of the campaign... 5,000 5,000
Increased segment margin and net operating
income for the company as a whole ... $ 9,400 $11,800
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