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O\'Neill Sporting Goods Co. operates two divisions-the Winter Sports Division an

ID: 2454458 • Letter: O

Question

O'Neill Sporting Goods Co. operates two divisions-the Winter Sports Division and the Summer Sports Division. The following income and expense accounts were provided from the trial balance as of June 30, 2014, the end of the current fiscal year, after all adjustments, including those for inventories, were recorded and posted:

The bases to be used in allocating expenses, together with other essential information, are as follows:

Advertising expense—incurred at headquarters, charged back to divisions on the basis of usage: Winter Sports Division, $432,000; Summer Sports Division, $488,000.

Transportation expense—charged back to divisions at a charge rate of $16 per bill of lading: Winter Sports Division, 15,200 bills of lading; Summer Sports Division, 16,700 bills of lading.

Accounts receivable collection expense—incurred at headquarters, charged back to divisions at a charge rate of $9 per invoice: Winter Sports Division, 14,100 sales invoices; Summer Sports Division, 16,500 sales invoices.

Warehouse expense—charged back to divisions on the basis of floor space used in storing division products: Winter Sports Division, 130,000 square feet; Summer Sports Division, 170,000 square feet.

Prepare a divisional income statement with two column headings: Winter Sports Division and Summer Sports Division. Do not round your interim calculations.

O'Neill Sporting Goods Co.

Divisional Income Statements

For the Year Ended June 30, 2014

Winter Sports Division

Summer Sports Division

Sales

Correct 7 of Item 1

Correct 8 of Item 1

Cost of goods sold

Correct 10 of Item 1

Correct 11 of Item 1

Gross profit

Correct 13 of Item 1

Correct 14 of Item 1

Divisional selling expenses

Correct 16 of Item 1

Correct 17 of Item 1

Divisional administrative expenses

Correct 19 of Item 1

Correct 20 of Item 1

Correct 21 of Item 1

Correct 22 of Item 1

Income from operations before service department charges

Correct 24 of Item 1

Correct 25 of Item 1

Less service department charges:

Advertising expense

Correct 28 of Item 1

Correct 29 of Item 1

Transportation expense

Correct 31 of Item 1

Correct 32 of Item 1

Accounts receivable collection expense

Correct 34 of Item 1

Correct 35 of Item 1

Warehouse expense

Correct 37 of Item 1

Correct 38 of Item 1

Total

Correct 40 of Item 1

Correct 41 of Item 1

Income from operations

Correct 43 of Item 1

Correct 44 of Item 1

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Solution

Provide supporting schedules for determining service department charges. If required, round per unit amounts to two decimal places and final answers to the nearest dollar.

O'Neill Sporting Goods Co.

Supporting Schedule

For the Year Ended June 30, 2014

Winter Sports Division

Summer Sports Division

Total

Advertising expense

Correct 8 of Item 2

Correct 9 of Item 2

Correct 10 of Item 2

Transportation rate per bill of lading

Correct 12 of Item 2

Correct 13 of Item 2

Number of bills of lading

Correct 15 of Item 2

Correct 16 of Item 2

Transportation expense

Correct 18 of Item 2

Correct 19 of Item 2

Correct 20 of Item 2

Accounts receivable collection rate

Correct 22 of Item 2

Correct 23 of Item 2

Number of sales invoices

Correct 25 of Item 2

Correct 26 of Item 2

Accounts receivable collection expense

Correct 28 of Item 2

Correct 29 of Item 2

Correct 30 of Item 2

Warehouse rate per sq. ft.

Correct 32 of Item 2

Correct 33 of Item 2

Number of square feet

Correct 35 of Item 2

Correct 36 of Item 2

Warehouse expense

Correct 38 of Item 2

Correct 39 of Item 2

Correct 40 of Item 2

Sales-Winter Sports Division $26,775,000 Sales-Summer Sports Division 29,580,000 Cost of Goods Sold—Winter Sports Division 16,065,000 Cost of Goods Sold—Summer Sports Division 17,085,000 Sales Expense—Winter Sports Division 4,590,000 Sales Expense—Summer Sports Division 4,080,000 Administrative Expense—Winter Sports Division 2,677,500 Administrative Expense—Summer Sports Division 2,626,500 Advertising Expense 920,000 Transportation Expense 510,400 Accounts Receivable Collection Expense 275,400 Warehouse Expense 2,550,000

Explanation / Answer

O'neill Sporting goods & Co.

Income Statement for the year ending on 30th june 2014

O'neill sporting goods & Co.

Supporting schedule for nthe year ended 30th June 2014

Particulars Winter sports division Summer sports division Sales 26775000 29580000 Less: Cost of goods sold 16065000 17085000 Less: Sales Expense 4590000 4080000 Less: Adminstration expenses 2677500 2626500 Less Advertising expense 432000 488000 Less: Transportation expenses 243200 267200 Less: Account recievable collection expenses 126900 148500 Less: Warehouse expenses 1105000 1445000 Net Income 1535400 3439800