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Rally Shoe Company is trying to decide whether or not to continue making bowling

ID: 2376158 • Letter: R

Question

Rally Shoe Company is trying to decide whether or not to continue making bowling shoes. The following information is available for the segments.

Bowling Shoes

Athletic Shoes

Boots

Sales

$120,000

$420,000

$360,000

Variable Costs

64,000

220,000

140,000

Contribution Margin

56,000

200,000

220,000

Direct Fixed Costs

45,000

70,000

90,000

Allocated Common Fixed costs

20,000

70,000

60,000

Net Income

($9,000)

$60,000

$70,000


Assume that if bowling shoes were dropped, sales of athletic shoes would drop by 10%. What impact would losing 10% of the sales of athletic shoes have on overall profitability?

Answer

A.

Income would decrease by $31,000.

B.

Income would decrease by 30,000.

C.

Income would increase by $3,000.

D.

Income would decrease by $81,000.

Bowling Shoes

Athletic Shoes

Boots

Explanation / Answer

D.

Income would decrease by $81,000.

D.

Income would decrease by $81,000.