Consider the Following Portion of a Segmented Income Statement for the Year

question 46

Multiple Choice

Consider the following portion of a segmented income statement for the year just ended.Assume that the fixed expenses of Division X include $30,000 of direct expenses and that the discontinuance of the department will not affect the sales of the other departments nor reduce the common expenses. $\begin{array}{lr}&\text { Division } X\\\text { Sales } & \$ 100,000 \\\text { Variable manufacturing costs } & \$ 60,000 \\\text { Gross profit } & \$ 40,000\\\text {Fixed expenses (direct and allocated) }&50,000\\\text {Operating income (loss) }&\$(10,000) \end{array}$ What would be the effect on the firm's operating income if Division X were discontinued?

• A)decrease $10,000
• B)increase $10,000
• C)decrease $40,000
• D)decrease $100,000

Recommend lifestyle changes to promote health during midlife.

Understand demographic trends among the aging population in the United States.

Recognize gender disparities in aging, particularly in health, retirement, and social demographics.

Identify typical cognitive and physical changes associated with normal aging.

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Definitions:

Purpose Of The Change

In change management, the part of the planning process that documents why a change is needed.

Backout Plan

A strategy or plan that is executed to revert changes made during a failed project or system update to its original state.

Basic Loop

A fundamental programming construct that repeats a sequence of instructions until a specific condition is met.

Script

A set of instructions or commands written for execution by a computer or another device to perform specific tasks.