Barmore Company Has the Following Information Pertaining to Its Two

question 45

Multiple Choice

Barmore Company has the following information pertaining to its two divisions for the current year:
$\begin{array}{lrr}&\text { Division } A&\text { Division } B\\\text { Variable selling and admin. expenses } & \$ 35,000 & \$ 45,000 \\\text { Direct fixed manufacturing expenses } & 17,500 & 50,000 \\\text { Sales } & 100,000 & 200,000 \\\text { Direct fixed selling and admin. expenses } & 15,000 & 35,000 \\\text { Variable manufacturing expenses } & 20,000 & 50,000\end{array}$ Common expenses are $12,000 for the current year.
-Refer to the figure.What is the segment margin for Division B?

• A)$20,000
• B)$55,000
• C)$105,000
• D)$155,000

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Definitions:

Hierarchy Of Needs

A theory proposed by Abraham Maslow suggesting that human needs are arranged in a hierarchical order, with basic physical needs at the bottom and self-actualization at the top.

Growth Needs

Higher level psychological needs for personal development, self-fulfillment, and realizing one's potential, often associated with Maslow's hierarchy of needs.

Need Hierarchy

A rephrased definition of Maslow's Hierarchy, emphasizing the organization of human needs into levels, with foundational necessities being addressed before higher, psychological, and self-fulfillment needs.

Lower Needs

In Maslow's hierarchy, these are the fundamental physiological and safety needs that are essential for survival, such as food, water, and shelter.