Tubaugh Corporation has two major business segments--East and West. In December, the East business segment had sales revenues of $280,000, variable expenses of $155,000, and traceable fixed expenses of $35,000. During the same month, the West business segment had sales revenues of $950,000, variable expenses of $496,000, and traceable fixed expenses of $181,000. The common fixed expenses totaled $270,000 and were allocated as follows: $135,000 to the East business segment and $135,000 to the West business segment. The contribution margin of the West business segment is: Multiple Choice 0 $585,000 0 $90,000 $(33,000) oo $454,000 22 Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 155 Units in beginning inventory Units produced Units sold Units in ending inventory 7,000 6,700 300 56 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 20 $189,000 $ 28,200 What is the unit product cost for the month under variable costing? Multiple Choice O $129 per unit ) ) $149 per unit 0 $122 per unit 0 $102 per unit 23 Dukelow Corporation has two divisions: the Governmental Products Division and the Export Products Division. The Governmental Products Division's divisional segment margin is $37,800 and the Export Products Division's divisional segment margin is $90,200. The total amount of common fixed expenses not traceable to the individual divisions is $101,200. What is the company's net operating income (loss)? Multiple Choice O $26,800 O $128,000 O $229,200 O ($128,000) The Southern Corporation manufactures a single product and has the following cost structure: 24 $ $ 32 13 Variable costs per unit: Production Selling and administrative Fixed costs per year: Production Selling and administrative $98,770 $86,920 Last year, 5,810 units were produced and 5,610 units were sold. There was no beginning inventory. The carrying value on the balance sheet of the ending inventory of finished goods under variable costing would be: Multiple Choice $5,610 less than under absorption costing. $3,400 less than under absorption costing. $5,610 greater than under absorption costing. the same as absorption costing