Kadle corporation has two divisions: division l and division q. data from the most recent month appear below: total company division l division q sales $708,250 $336,750 $371,500 variable expenses 269,830 121,230 148,600 contribution margin 438,420 215,520 222,900 traceable fixed expenses 321,200 203,600 117,600 segment margin 117,220 $11,920 $105,300 common fixed expenses 79,050 net operating income $38,170 the break-even in sales dollars for division q is closest to:

BEP Division Q 196,000

Explanation:

Division Q Contribution Margin 222,900

Division Q Sales                          371,500

222,900/371,500 = 0.6 CM Division Q

This means for every dollar of sales, $0.60 is contribution.

Fixed Cost Division Q 117,600

117,600/0.6 = 196,000 BEP

Division Q needs to sale for 196,000 to pay it's fixed cost.

the correct answer is economics is a game without winners or losers.

unlike sports or games economic is a game without losers or winner rather it is a game where everyone wins. parties of business doing businesses exchange money with each other and hence exchange is done on the basis of goods. one party takes the goods and other sales it so there is winner on both sides. each party values more highly the good it gets than the good it gives up. both sides exchange only because both intend to increase their value. so there is no concept of lose or win.