18. To calculate the contribution by segment, take contribution controllable by segment managers minus A) unallocated costs B) fixed costs controllable by others C) variable operating expenses D) fixed costs controllable by segment managers

19. The following information is available for Discounted Supplies Inc. and its two divisions, Cheap Goods and Expensive Goods. Whole Cheap Expensive Company Goods Goods Net sales $100,000 $50,000 $50,000 Fixed costs controllable by Division Manager 16,500 12,500 4,000 Fixed costs not controlled by Division Manager 8,000 5,000 3,000 Variable costs: Cost of merchandise 24,500 17,500 7,000 sold Operating expenses 16,400 10,000 6,400 Unallocated costs 1,000 What is the contribution by segment for the Expensive Goods Division? A) $36,600 B) $28,600 C) $29,600 D) $32,600

20. In a job-order system, accountants apply factory overhead costs to Work-in-process Inventory by using A) actual overhead costs B) actual overhead rates C) budgeted overhead rates D) budgeted value chain costs

21. costs involve efforts to improve product design for more efficient production processes. A) Prevention B) Appraisal C) External failure D) Internal failure