Data for January for Bondi Corporation and its two major business segments, North and South, appear below:

Sales revenues, North $ 587,000
Variable expenses, North $ 340,600
Traceable fixed expenses, North $ 70,200
Sales revenues, South $ 453,200
Variable expenses, South $ 258,600
Traceable fixed expenses, South $ 58,600
In addition, common fixed expenses totaled $158,900 and were allocated as follows: $82,500 to the North business segment and $76,400 to the South business segment.

A properly constructed segmented income statement in a contribution format would show that the segment margin of the North business segment is:

a.$93,700

b.$340,600

c.$176,200

d.$163,900

Apharmaceutical packaging company (ppc) has decided to reorganize its processes into cells. the company has four different production operations, each requiring a unique piece of equipment. the names and functions of the four pieces of equipment are sort, count, place, and package. the company packages five different families of products (a, b, c, d, and e). the tables below indicate the demand (total units/day by product family), required operations, and operation cycle times for each product family. assume that any individual piece of equipment is available to operate 16 hours/day, but 2 hours (in total) are lost each day on each piece of equipment due to breaks and meetings when operators are not available to operate the equipment. how many minutes/day are available for production

Which of the following is an example of a positive externality? a. promoting generic drugs would benefit people. b. a lower inflation rate would benefit most consumers. c. compulsory flu shots for all students prevents the spread of illness in the general public. d. singapore has adopted a comprehensive savings plan for all workers known as the central provident fund.

Bernard made a gift of $500,000 to his brother in 2014. due to bernard’s prior taxable gifts he paid $200,000 of gift tax. when bernard died in 2019, the applicable gift tax credit had increased. at bernard’s death, what amount related to the $500,000 gift to his brother is included in his gross estate?