The Kelsh Company has two divisions--North and South. The divisions have the following revenues and expenses: North South Sales $ 900,000 $ 800,000 Variable expenses 450,000 300,000 Traceable fixed expenses 260,000 210,000 Allocated common corporate expense 240,000 190,000 Net operating income (loss) $ (50,000) $ 100,000 Management at Kelsh is pondering the elimination of North Division. If North Division were eliminated, its traceable fixed expenses could be avoided. The total common corporate expenses would be unaffected. Given these data, the elimination of North Division would result in an overall company net operating income of:

 -$140,000

Explanation:

The calculation of effect on net operating income of north division is shown below:-

Effect on net operating income of north division = - Sales + Variable expenses + Traceable fixed expenses

= -$900,000 + $450,000 + $260,000

= -$190,000

And it is given that the current net operating income of north division is $50,000 which is taken from

= $100,000 - $50,000

= $50,000

So based on this ,the net operating loss is

= -$190,000 + $50,000

= -$140,000

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'

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