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The Following Information Is Available for Beast Company and Its

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The following information is available for Beast Company and its two divisions, Reptiles and Mammals:  Company as a  Reptiles  Mammal  whole  Division  Division  Net sales $300,000$170,000$130,000 Fixed costs:  Controllable by  division managers 16,00010,0006,000 Controllable by others 8,0006,0002,000 Variable costs:  Cost of  merch andise sold 46,00028,00018,000 Operating expenses 14,0008,0006,000 Unalloc ated costs 4,000\begin{array}{l}&\text { Company as a } & \text { Reptiles } & \text { Mammal } \\&\text { whole } & \text { Division } & \text { Division }\\\text { Net sales }&\$300,000&\$170,000&\$130,000\\\text { Fixed costs: }\\\text { Controllable by }\\\text { division managers } & 16,000 & 10,000 & 6,000 \\\text { Controllable by others } & 8,000 & 6,000 & 2,000\text { Variable costs: }\\\text { Cost of } & & & \\\text { merch andise sold } & 46,000 & 28,000 & 18,000 \\\text { Operating expenses } & 14,000 & 8,000 & 6,000 \\\text { Unalloc ated costs } & 4,000 & &\end{array} Required:
a. Compute the contribution margin for the Reptiles Division.
b. Compute the contribution controllable by the manager of the Mammal Division.
c. Compute the contribution by segment for the Mammal Division.
d. Compute the income before income taxes for the Beast Company.

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Definitions:

Asymptotes

Lines that a graph of a function approaches but never touches, indicating direction of curves infinitely far away.

Hyperbola

A type of smooth curve lying in a plane, formed by the intersection of a double cone with a plane in such a way that both halves of the curve are mirror images of each other.

Graph

The visual representation of data or functions on a coordinate system, showing relationships between variables.

Standard Form

A way of writing numbers using digits, or a specific way to write equations, such as Ax + By = C for lines.

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