The following informationis drawn from royal industries cash budget

cash receipts 40,000

beg, cash bal. 10,000

cash payment 48,000

desired ending cash cushion 5,000

if there is a cash shortage, the company borrows money. if a surplus occurs funds are used to repay loans or ot invest in short-term assests. the company had no debt before january 1st. the amounted "needed" to borrow or the amount "available" for repayment of debt in januar would be

a. 2000 available

b. 3,000 needed

c. 7000 available

d 13,000 needed

The cook corporation has two divisions--east and west. the divisions have the following revenues and expenses: east west sales $ 603,000 $ 506,000 variable costs 231,000 300,000 traceable fixed costs 151,500 192,000 allocated common corporate costs 128,600 156,000 net operating income (loss) $ 91,900 $ (142,000 ) the management of cook is considering the elimination of the west division. if the west division were eliminated, its traceable fixed costs could be avoided. total common corporate costs would be unaffected by this decision. given these data, the elimination of the west division would result in an overall company net operating income (loss)