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Hal-Marts, Inc., has two sales departments: equipment and clothing. During Febru

ID: 2387168 • Letter: H

Question

Hal-Marts, Inc., has two sales departments: equipment and clothing. During February, these two departments reported the following operating results:
Equipment Clothing
Sales $490,000 $250,000
Contribution Margin 35% 50%
Traceable Fixed Costs $29,200 $26,800

In addition, fixed costs common to both departments amounted to $54,400.

Complete the following responsibility income statement for Hal-Marts, Inc. Follow the contribution margin approach, and show percentages as well as dollar amounts. Conclude your income statement with the company’s income from operations.
HAL-MARTS, INC
Income Statement by Product Lines
For the Month Ended February 28, 20__
Segments
HAL-Marts, Inc. Equipment Clothing
Dollars % Dollars % Dollars %
Sales $490,000 $250,000


Explanation / Answer

Equipment

clothing

Hal mart in

sales

490,000

250000

Variable expenses

65%

318500

50%

250000

59.93%

Contribution margin

35%

171500

50%

125000

40.07%

Traceable costs

29200

26800

Common costs

Toatl fixed cost

Operation income

29.04%

142300

39.28%

98,200

25.14%

Equipment

clothing

Hal mart in

sales

490,000

250000

Variable expenses

65%

318500

50%

250000

59.93%

Contribution margin

35%

171500

50%

125000

40.07%

Traceable costs

29200

26800

Common costs

Toatl fixed cost

Operation income

29.04%

142300

39.28%

98,200

25.14%