72) When using data from a segmented income statement, the dollar sales for a segment to even is equal to: A) Traceable fixed expenses + Segment CM ratio B) Common fixed expenses + Segment CM ratio C) (Traceable fixed expenses + Common fixed expenses) + Segment CM ratio D) Non-traceable fixed expenses + Segment CM ratio 73) Allocating common fixed expenses to business segments: A) may cause managers to erroneously discontinue business segments. B) may cause managers to erroneously keep business segments that should be dropped. C) ensures that all costs are covered. D) helps managers make good decisions. 74) The usual starting point for a master budget is: A) the direct materials purchase budget. B) the budgeted income statement. C) the sales forecast or sales budget. D) the production budget