The Following Information Is Available for Stonefield Inc Fixed Costs Controllable By

question 99

Multiple Choice

The following information is available for Stonefield Inc.and its two divisions,Crushed Stone and Fieldstone.
$\begin{array}{lll}&\text { Whole } & \text { Crushed } & \\&\text { Company } & \text { Stone } & \text { Fieldstone }\\\text { Net sales }&\$100,000&\$50,000&\$50,000\end{array}$
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 Fieldstone Division?

• A) $29,600
• B) $32,600
• C) $36,000
• D) $36,600

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Definitions:

Competitive Advantage

The attribute that allows an organization to outperform its competitors, often through superior quality, innovation, or efficiency.

Faster Response

The ability of a company or system to react swiftly to customer demands or market changes.

Push System

A logistics strategy where products are produced or procured based on anticipated demand and pushed to customers, leading to inventory buildup.