When MrDing L *These Traceable Expenses Could Be Eliminated If the Product Lines

question 80

Essay

When Mr.Ding L.Berry,president and chief executive of Berry,Inc.,first saw the segmented income statement below,he flew into his usual rage: "When will we ever start showing a real profit? I'm starting immediate steps to eliminate those two unprofitable lines!"

$\begin{array}{lcccc}\begin{array}{l}\\\text { Sales }\\\text { Variable expenses }\\\text { Contribution margin } \\\text { Traceable fixed expenses* } \\\text { Common expenses, allocated } \\\text { Operating income (loss) } \end{array}\begin{array}{l}\underline { \text { Total } }\\\$ 250,000\\119,000\\131,000\\=98,000\\32,900\\\$ 100\end{array}\begin{array}{c}\underline { \mathrm { U } } \\\$ 100,000 \\37,500\\63,000\\31,000 \\\$ 18,000 \\\$ 14,000\end{array}\begin{array}{c}\underline { \mathrm { V } }\\\$ 75,000 \\35,000 \\ 40,000 \\37,000 \\10,500 \\\$(7,500)\end{array}\begin{array}{c} \underline { \mathrm { W } } \\\$ 75,000 \\47,000\\28,000 \\30,000 \\\$ 4,400 \\\$(6,400)\end{array}\end{array}$

*These traceable expenses could be eliminated if the product lines to which they are traced were discontinued.

Required:

Recommend which segments, if any, should be eliminated. Prepare a report in good form to support your answer.

Acknowledge common myths and misconceptions about sexual performance and satisfaction.

Understand the role of sensate focus and other therapeutic methods in the treatment of sexual dysfunctions.

Comprehend the physiological and psychological factors contributing to sexual satisfaction and dysfunctions.

Identify the benefits of physical exercises, such as Kegel, on sexual health and function.

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Definitions:

Phenotype

The set of observable characteristics or traits of an organism, resulting from the interaction of its genotype with the environment.

Shared Environment

Aspects of an individual’s environment that are shared with family members, affecting their development and personality.

Evolutionary Psychologists

Researchers who study how evolutionary theory, including principles of natural selection, explains psychological traits and behaviors as adaptations.