Assume a company uses the weight-average method in its process costing. Its Work in Process T-account for the Refining Department for August is:

Work in Process: Refining Department
August 1 balance	62,000	Completed and transferred to Finished Goods	?
Materials	310,000
Direct labor	72,000
Overhead	181,000
August 31 balance	?

The August 1 work in process inventory consisted of 6,000 units with $44,500 in materials cost and $17,500 in conversion cost. The August 1 work in process inventory was 100% complete with respect to materials and 40% complete with respect to conversion. During August 48,000 units were started into production. The August 31 work in process inventory consisted of 8,000 units that were 100% with respect to materials and 60% complete with respect to conversion. The materials cost included in the Refining Departments ending work in process inventory is closest to:

Assume a company with two divisions (A and B) prepared the following segmented income statement:

	A					B					Total
Sales		$	?			$	200,000			$	?
Variable expenses			120,000				140,000				260,000
Contribution margin			?				?				?
Traceable fixed expenses			100,000				80,000				180,000
Segment margin		$	?			$	(20,000	)			?
Common fixed expenses											50,000
Net operating income										$	10,000

What is Division As contribution margin?