Tubaugh Corporation Has Two Major Business Segments--East and West

question 123

Multiple Choice

Tubaugh Corporation has two major business segments--East and West. In December, the East business segment had sales revenues of $690,000, variable expenses of $352,000, and traceable fixed expenses of $104,000. During the same month, the West business segment had sales revenues of $140,000, variable expenses of $56,000, and traceable fixed expenses of $24,000. The common fixed expenses totaled $162,000 and were allocated as follows: $89,000 to the East business segment and $73,000 to the West business segment.
-The contribution margin of the West business segment is:

• A) $84,000
• B) $234,000
• C) $422,000
• D) $145,000

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Definitions:

Safe Working Standards

Refers to the policies, procedures, and regulations set in place to ensure the health and safety of employees in the workplace.

Enforcement Powers

The authority granted to certain organizations or bodies to ensure compliance with laws and regulations, often through the ability to impose penalties.

Corporate Criminal Liability

The legal principle that a corporation can be held accountable and sanctioned for criminal acts committed by its directors, officers, or employees.

OSH Act

The Occupational Safety and Health Act, a law aimed at ensuring safe and healthy working conditions by setting and enforcing standards and by providing training, outreach, education, and assistance.