The Following Information Is Available for Paperback Books Inc Division $\begin{array} { l } \text {net sales }&\$100,000&\$60,000&\$40,000 \\\end{array}$

question 15

Multiple Choice

The following information is available for Paperback Books Inc.and its two divisions,Books and Periodicals:
$$\begin{array} { l l l } \text { Whole } & \text { Eooks } & \text { Periodicals } \\\text { Company } & \text { Division } & \text { Division }\end{array}$$
Division
$\begin{array} { l } \text {net sales }&\$100,000&\$60,000&\$40,000 \\\end{array}$

Fixed Costs Controllable
$\begin{array} { l } \text {By Division Manager }&26,50&22,500&4,000\\\end{array}$

Fixed Costs Not Controlled
$\begin{array} { l } \text {By Division Manager }&18,000&15,000&3,000\\\end{array}$

Variable Costs:
$$\begin{array} { l l l l } \text { Cost of Merchandise Sold } & 24,500 & 17,500 & 7,000 \\\text { Operating Expenses } & 26,400 & 20,000 & 6,400 \\\text { Unallocated Costs } & 7,000 & &\end{array}$$
What is the contribution margin for the Books Division?

• A) $15,000
• B) $22,500
• C) $32,500
• D) $42,500

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Definitions:

Motor Skills

The abilities required to control and coordinate the movements of the muscles in the body.

Passions

Intense emotions or desires that drive individuals to pursue specific interests or activities.

Sleep Pattern

The natural rhythm of sleep and wakefulness, indicating when and how long a person sleeps, which can vary by age and lifestyle.

REM Sleep

A phase of sleep characterized by rapid eye movements, dreaming, and increased brain activity.