The Following Information Is Available for Halquist Stone Company and Its

question 36

Multiple Choice

The following information is available for Halquist Stone Company and its two divisions,Crushed Stone and Fieldstone.
$\begin{array}{lll}&\text { Whole } & \text { Crushed } & \\&\text { Company } & \text { Stone } & \text { Fieldstone }\\\text { Net sales }&\$100,000&\$60,000&\$40,000\end{array}$
Fixed costs controllable by
$\begin{array}{lll}\text { Division Manager }&16,500 & 12,500 & 4,000 \\\text { Fixed costs controlled by others }&8,000 & 5,000 & 3,000\end{array}$
Variable costs:
$\begin{array} { l } \text {Controllable by segment manager }&24,500&17,500&7,000\\ \text {Controllable by others }&16,400&10,000&6,400\\ \text {Unallocated costs }&1,000\\\end{array}$

What is the contribution controllable by the manager of the Crushed Stone Division?

• A) $20,000
• B) $32,500
• C) $35,000
• D) $42,500

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Definitions:

Control Statements

Instructions in programming that control the flow of execution, such as loops, if-else conditions, and switch cases.

Flag-controlled

A loop or program segment that uses a boolean variable (flag) to control its execution flow.

While Loop

A programming construct that executes a block of code repeatedly as long as a specified condition evaluates to true.

EOF-controlled

Loop or operation that continues until the End Of File (EOF) marker is reached, commonly used in file processing.