The Operations of Smits Corporation Are Divided into the Childs

question 12

Multiple Choice

The operations of Smits Corporation are divided into the Childs Division and the Jackson Division.Projections for the next year are as follows: $\begin{array}{lccc}&\text { Childs } & \text { Jackson } & \\&\text { Division } & \text { Division } & \text { Total }\\ \text { Sales } & \$ 250,000 & \$ 180,000&\$430,000 \\ \text { Variable costs } & 90,000 & 100,000 &190,000\\ \text { Contribution margin } & \$ 160,000 & \$ 80,000&\$240,000 \\ \text { Direct fixed costs } & 75,000 & 62,500&137,500 \\ \text { Segment margin } & \$ 85,000 & \$ 17,500 &\$102,500\\\text { Allocated common costs } & 35,000 & 27,500&62,500 \\\text { perating income (loss) } & \overline{\$ 50,000} & \$(10,000) &\$40,000 \\\end{array}$ What would be the operating income for Smits Corporation as a whole if the Jackson Division were dropped?

• A)$22,500
• B)$40,000
• C)$50,000
• D)$60,000

Assess the impact of interventions (e.g., sunscreen use) on health outcomes in randomized control trials.

Understand the concepts of exposure and control groups in observational studies.

Understand the fundamental principles of negotiation.

Identify strategies and tactics used in negotiation.

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Definitions:

Rational-emotive Therapist

A mental health professional who practices Rational-Emotive Behavior Therapy (REBT), focusing on identifying and changing irrational beliefs.

Negative Self-image

A subjective view of oneself that is critically poor, flawed, or fundamentally negative, often leading to low self-esteem.

Psychoanalyst

A practitioner of psychoanalysis, a therapeutic method developed by Sigmund Freud, which explores unconscious conflicts, desires, and experiences to treat psychological disorders.

Behaviorist

A psychologist who studies and works within the theory that behavior can be explained in terms of conditioning, without appeal to thoughts or feelings.