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The Following Information Is Available for Learning R' Us and Its

question 161

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The following information is available for Learning R' Us and its two divisions-Books and Periodicals:  Company as  Books  Periodicals  a whole  Division  Division  Net sales $100,000$60,000$40,000 Fixed costs:  Controllable by  division man ager 16,50012,5004,000 Controllable by others 8,0005,0003,000 Variable costs:  Cost of merch andise sold 24,50017,5007,000 Operating expenses 16,40010,0006,400 Unalloc ated costs 1,000\begin{array}{llll}&\text { Company as } & \text { Books } & \text { Periodicals } \\&\text { a whole } & \text { Division } & \text { Division }\\\hline\text { Net sales }&\$100,000&\$60,000&\$40,000\\\text { Fixed costs: }\\\text { Controllable by }\\\text { division man ager } & 16,500 & 12,500 & 4,000 \\\text { Controllable by others } & 8,000 & 5,000 & 3,000 \\\text { Variable costs: } & & &\\\text { Cost of merch andise sold } & 24,500 & 17,500 & 7,000 \\\text { Operating expenses } & 16,400 & 10,000 & 6,400 \\\text { Unalloc ated costs } & 1,000 & &\end{array} is the contribution by segment for the Books Division.


Definitions:

Axons

Long, threadlike parts of nerve cells along which impulses are conducted from the cell body to other cells.

Sympathetic Nervous System

Part of the autonomic nervous system that prepares the body for rapid action in situations of stress or danger.

Vigorous Activity

Physical action that is intense and energy-demanding, typically raising the heart rate and improving cardiovascular and muscular fitness.

Sympathetic Nervous System

Part of the autonomic nervous system that increases the body's readiness for action in times of stress, known as the fight or flight response.

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