The Following Data Relate to Department No On the Basis of This Information, Department No

question 63

Multiple Choice

The following data relate to Department no. 3 of Tsing Corporation: $\begin{array}{lr}\text { Segment contribution margin } & \$ 540,000 \\\text { Profit margin controllable by the segment manager } & 310,000 \\\text { Segment profit margin } & 150,000\end{array}$ On the basis of this information, Department no. 3's variable operating expenses are:

• A) $80,000.
• B) $160,000.
• C) $230,000.
• D) $390,000.
• E) not determinable.

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Definitions:

Structural Equation Models

Statistical models used to test or estimate the relationships among multiple variables, often in social science research.

Delphi Technique

A forecasting method involving a panel of experts who anonymously reply to questionnaires and provide feedback, aiming for a consensus on issues requiring expert opinion.

Nominal Group Technique

A systematic technique for collective idea generation that supports participation from each member, utilized for ideating and ordering concepts.

Scenario Planning

A strategic planning method used to make flexible long-term plans based on various plausible future scenarios.