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The service department charge rate for the service department costs was based on

ID: 2454457 • Letter: T

Question

The service department charge rate for the service department costs was based on revenues. Since the revenues of the two divisions were the same, the service department charges to each division were also the same.

Correct the divisional income statements, using the activity bases provided above in revising the service department charges. If an amount box does not require an entry, leave it blank, or enter zero "0". Round your interim calculations to two decimal places, if required.

Wild Sun Airlines Inc.

Divisional Income Statements

For the Year Ended December 31, 2014

Passenger Division

Cargo Division

Gross profit

Operating expenses

Revenues

Training

Correct 6

Correct 7

Correct 8

Flight scheduling

Income from operations

Operating expenses

Reservations

Correct 9

Correct 10

Correct 11

Income from operations before service department charges

Correct 13

Correct 14

Less service department charges:

Income from operations

Operating expenses

Revenues

Training

Correct 16

Correct 17

Correct 18

Cost of goods sold

Flight scheduling

Income from operations

Operating expenses

Correct 19

Correct 20

Correct 21

Loss from operations

Operating expenses

Reservations

Revenues

Correct 22

Correct 23

Correct 24

Correct 25

Correct 26

Gross profit

Income from operations

Income from operations before service department charges

Loss from operations

Correct 27

Correct 28

Correct 29

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Hint(s)

Correct the divisional income statements, using the activity bases provided above in revising the service department charges. If an amount box does not require an entry, leave it blank, or enter zero "0". Round your interim calculations to two decimal places, if required.

Wild Sun Airlines Inc.

Divisional Income Statements

For the Year Ended December 31, 2014

Passenger Division

Cargo Division

Gross profit

Operating expenses

Revenues

Training

Correct 6

$

Correct 7

$

Correct 8

Flight scheduling

Income from operations

Operating expenses

Reservations

Correct 9

Correct 10

Correct 11

Income from operations before service department charges

$

Correct 13

$

Correct 14

Less service department charges:

Income from operations

Operating expenses

Revenues

Training

Correct 16

$

Correct 17

$

Correct 18

Cost of goods sold

Flight scheduling

Income from operations

Operating expenses

Correct 19

Correct 20

Correct 21

Loss from operations

Operating expenses

Reservations

Revenues

Correct 22

Correct 23

Correct 24

Correct 25

Correct 26

Gross profit

Income from operations

Income from operations before service department charges

Loss from operations

Correct 27

$

Correct 28

$

Correct 29

Explanation / Answer

Wild Sun Airlines Inc Divisional Income Statement for the Year Ended 31st December 2014 Passenger department Cargo department Revenue 3025000 3025000 operating expenses 2450000 2736000 Income from operation before service department charges 575000 289000 service department charges Training 175000 75000 flight 86400 129600 Reservation 302400 Income from operation 1311200 1613600

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