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Pong Incorporated\'s segmented income statement for the most recent month is giv

ID: 2469954 • Letter: P

Question

Pong Incorporated's segmented income statement for the most recent month is given below. Total Store A Store B Sales $159,300 $64,800 $94,500 Variable expenses 58,509 31,104 27,405 Contribution margin 100,791 33,696 67,095 Traceable fixed expenses 69,700 22,800 46,900 Segment margin 31,091 $10,896 $20,195 Common fixed expenses 23,300 Net operating income $ 7,791 If Store B sales increase by $46,000 with no change in fixed expenses, the overall company net operating income should: increase by $28,520 increase by $32,660 increase by $9,200 increase by $4,600

Explanation / Answer

CALCULATION OF INCREASE IN TOTLA NET OPERATING INCOME OF A COMPANY IF SALES OF STORE B INCREASED BY $46,000

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                                                                             TOTAL                   STORE A                STORE B                              

Sales                                                                   205,300                     64,800                   140,500

Variable Expenses                                                71,849                     31,104                     40,745

Contribution Margin                                             133,451                    33,696                    99,755

Traceable fixed expenses                                     69,700                    22,800                       46,900

Contribution                                                           100,791                 33,696                        67,095

Traceable fixed expenses                                       69,700                 22,800                        46,900

Net Operating Income                                            7791                    10,896                        20,195