Blue Spruce Inc. has three divisions which are operated as profit centers. Actual operating data for the divisions listed alphabetically are as follows. Compute the missing amounts.  Round answer to the nearest whole number. Please do not use any special characters such as $, spaces, commas or brackets in your answer.  Please only use absolute numbers (no positives or negatives). Operating Data Women's Shoes Men's Shoes Children's Shoes Contribution margin $221,400 $[Fill in the blank] $147,600 Controllable fixed costs 82,000 [Fill in the blank] [Fill in the blank] Controllable margin [Fill in the blank] 73,800 77,900 Sales 492,000 369,000 [Fill in the blank] Variable costs [Fill in the blank] 262,400 205,000   多项填空题

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Refer to Table 1 below: Table 1: Production Costs of the Firm A [table] Quantity of output per hour | Total Fixed Costs per hour($) | Total Variable Costs per hour ($) | Marginal Cost per hour of the…. ($) | Average Cost per hour ($) 0 | 250 | 0 | N/A | N/A 1 | 250 | 25 | 1st item = 25 | 275 2 | 250 | 43 | 2nd item = 18 | 146.50 3 | 250 | 58 | 3rd item = 15 | 102.67 4 | 250 | 75 | 4th item = 17 | 81.25 5 | 250 | 95 | 5th item = 20 | 6 | 250 | 126 | 6th item = | 62.67 [/table] What is the average cost of 5 items?

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A study has been conducted to determine if one of the departments of Swallow Company should be discontinued. The contribution margin in the department is $130,000 per year. Fixed expenses charged to the department are $150,000 per year. It is estimated that $120,000 of these fixed expenses could be eliminated if the department is discontinued.   Should the department be discontinued?  Why or why not?  Show computations to support your answer.

Refer to Table 1 below: Table 1: Production Costs of the Firm A [table] Quantity of output per hour | Total Fixed Costs per hour($) | Total Variable Costs per hour ($) | Marginal Cost per hour of the…. ($) | Average Cost per hour ($) 0 | 250 | 0 | N/A | N/A 1 | 250 | 25 | 1st item = 25 | 275 2 | 250 | 43 | 2nd item = 18 | 146.50 3 | 250 | 58 | 3rd item = 15 | 102.67 4 | 250 | 75 | 4th item = 17 | 81.25 5 | 250 | 95 | 5th item = 20 | 6 | 250 | 126 | 6th item = | 62.67 [/table] What is the average cost of 5 items?

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