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

question 68

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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 Periodicals Division.


Definitions:

Physical Environment

The physical environment encompasses all the external, tangible surroundings in which an organism lives, including both natural and built environments.

Personal Space

A zone of space surrounding a person that is felt to “belong” to that person.

Communication Process

The communication process is the sequence of steps through which information is conveyed from a sender to a receiver, encompassing message creation, transmission, reception, and interpretation.

Sender

The entity in communication who is responsible for creating and transmitting a message to a receiver.

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