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Help me answer accounting question Toxaway Company is a merchandiser that segmen

ID: 2424453 • Letter: H

Question

Help me answer accounting question

Toxaway Company is a merchandiser that segments its business into two divisions-Commercial and Residential. The company's accounting intern was asked to prepare segmented income statements that the company's divisional managers could use to calculate their break-even points and make decisions. She took the prior month's companywide income statement and prepared the absorption format segmented income statement shown below: In preparing these statements, the intern determined that Toxaway's only variable selling and administrative expense is a 10% sales commission on all sales The company's total fixed expenses include $72,000 of common fixed expenses that would continue to be incurred even if the Commercial or Residential segments are discontinued. $38,000 of fixed expenses that would be avoided if the Residential segment is dropped, and $55,000 of fixed expenses that would be avoided if the Commericial segment is dropped. Required: 1. Do you agree with the intern's decision to use an absorption format for her segmented income statement? Yes No 2-a. Based on the intern's segmented income statement, can you determine how she allocated the company's common fixed expenses to the Commercial and Residential segments? 2-b Do you agree with her decision to allocate the common fixed expenses to the Commercial and Residential segments? Yes No 3. Redo the intern's segmented income statement using the contribution format. 4. Compute the companywide break-even point in dollar sales? (Round intermediate calculations to 3 decimal places and final answer to the nearest whole dollar amount.) 5. Compute the break-even point in dollar sales for the Commercial Division and for the Residential Division. (Round CM ratio to 2 decimal places and final answer to the nearest whole dollar amount.) 6. Assume the company decided to pay its sales representatives in the Commercial and Residential Divisions a total monthly salary of $15,000 and $30, 000. respectively, and to lower its companywide sales commission percentage from 10% to 5%. Calculate the new break-even point in dollar sales for the Commercial Division and the Residential Division (Round CM ratio to 2 decimal places and final answer to the nearest whole dollar amount.)

Explanation / Answer

Toxaway company Segmented Income Statement Details Total company $ Commercial $ Residential $ Sales              750,000.00                 250,000.00                   500,000.00 Cost of Goods sold              500,000.00                 140,000.00                   360,000.00 Gross Margin              250,000.00                 110,000.00                   140,000.00 % share of Total gross margin 44.0% 56.0% Selling & Admin Cost              240,000.00                 104,000.00                   136,000.00 43.33% 56.67% Net Operating Income                10,000.00                      6,000.00                       4,000.00                     1.00 As there is variable selling & admin cost and also traceable fixed cost of each division the current absorption costing is not agrreable.                     2.00 In the current segmented income statement , total selling and admin costs have been   allocated to the divisions on their % share of total gross margin ( 44 & 56% ) 2.b. I do not agree with this fixed cost allocation as there is a variable component is the   selling & admin cost and also there are traceable fixed costs for each division that can be   segregated.     Assuming Cost of goods sold as variable cost as no information given Toxaway company Segmented Income Statement Contribution Margin Format Details Total company $ Commercial $ Residential $ Sales              750,000.00                 250,000.00                   500,000.00 Variable cost of goods sold              500,000.00                 140,000.00                   360,000.00 Variable selling & Admin cost                75,000.00                    25,000.00                     50,000.00 Total Variable cost              575,000.00                 165,000.00                   410,000.00 Contribution Margin                175,000.00                    85,000.00                     90,000.00 CM Ratio 23.33% 34.00% 18.00% Traceable Fixed costs                93,000.00                    55,000.00                     38,000.00 Segment Margin                82,000.00                    30,000.00                     52,000.00 Common Fixed cost                72,000.00 Total Fixed cost              165,000.00 Net Operating Income                10,000.00                     4.00 Company wide Break Even $ Sales =165000/23.33%                                                                = $          707,142.86                     5.00 Divisionwise Break even $ Sales= $             161,764.71 $              211,111.11                     6.00     Toxaway company Segmented Income Statement Contribution Margin Format Details Total company $ Commercial $ Residential $ Sales              750,000.00                 250,000.00                   500,000.00 Variable cost of goods sold              500,000.00                 140,000.00                   360,000.00 Variable selling & Admin cost                37,500.00                    12,500.00                     25,000.00 Total Variable cost              537,500.00                 152,500.00                   385,000.00 Contribution Margin                212,500.00                    97,500.00                   115,000.00 CM Ratio 28.33% 39.00% 23.00% Traceable Fixed costs              138,000.00                    70,000.00                     68,000.00 Segment Margin                74,500.00                    27,500.00                     47,000.00 Common Fixed cost                72,000.00 Total Fixed cost              210,000.00 Net Operating Income                   2,500.00 Divisionwise Break even $ Sales= $             179,487.18 $              295,652.17