Segment Reporting and Variable Costing

Designing of income statements to focus on various segments

of the company.

• Segment Reporting

• Life Cycle Costing

• Business Reorganization

• Variable Costing

What do you call the fixed cost that could not be easily identified or traced to the particular segment?

• Traceable Fixed Costs

• Normal Fixed Costs

• Common Fixed Costs

• Segmented Fixed Costs

Which of the following is MOST LIKELY a common fixed cost?

• Electricity Expense on Assembly Division

• Real Property Tax on Land

• Salaries Expense of Supermarket Supervisors

• Advertising Expense on Product A

Sales in East totaled?

Sales in West totaled:

The segment margin ratio of East is?

• 13%

• 14%

• 15%

• 16%

The total common fixed cost for JTC Company for the year were:

The total variable cost (East and West) for the year were:

Contribution margin for Division 2 is amounted to

The segmented margin for Division 1 was: