Granfield Company est considerando eliminar su divisin de mochilas, que report una prdida para el...
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Accounting
Granfield Company est considerando eliminar su divisin de mochilas, que report una prdida para el ao reciente de $48,000 como se muestra a continuacin.
Utilidad (prdida) del segmento
Ventas
$ 984,000
Costos variables
487,000
Margen de contribucin
497,000
Costes fijos
545.000
Ingreso (prdida)
$ (48,000)
Si se elimina la divisin de mochilas, todos los $487 000 de sus costos variables son evitables y $218 000 de sus costos fijos son evitables. El impacto en los ingresos de Granfield por la eliminacin de este segmento de negocio sera:
aumento de $ 279,000
Disminucin de $ 279,000
aumento de $ 218,000
Disminucin de $ 497,000
aumento de $ 497,000
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