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Exercise 22-19 The Ferrell Transportation Company uses a responsibility reportin

ID: 2529617 • Letter: E

Question

Exercise 22-19

The Ferrell Transportation Company uses a responsibility reporting system to measure the performance of its three investment centers: Planes, Taxis, and Limos. Segment performance is measured using a system of responsibility reports and return on investment calculations. The allocation of resources within the company and the segment managers’ bonuses are based in part on the results shown in these reports.

Recently, the company was the victim of a computer virus that deleted portions of the company’s accounting records. This was discovered when the current period’s responsibility reports were being prepared. The printout of the actual operating results appeared as follows.

Determine the missing pieces of information below. (Round intermediate calculations and final answers to 0 decimal places, e.g. 1,255.)

Planes

Taxis

Limos

$503,600

5,504,000

299,700

249,100

507,062

1,502,300

75,000

270,162

25,045,900

1,500,900

10

7

Planes

Taxis

Limos

Service revenue $

$503,600

$

Variable costs

5,504,000

299,700

Contribution margin

249,100

507,062

Controllable fixed costs

1,502,300

Controllable margin

75,000

270,162

Average operating assets

25,045,900

1,500,900

Return on investment

10

%

7

%

%

Explanation / Answer

Contribution margin=Service revenue-Variable costs

Contribution margin-Controllable Fixed costs=Controllable margin

ROI=Controllable margin/Average operating assets

Planes Taxis Limos Service revenue 9510890 503600 806762 Variable costs 5504000 254500 299700 Contribution margin 4006890 249100 507062 Controllable fixed costs 1502300 174100 236900 Controllable margin 2504590 75000 270162 Average operating assets 25045900 1071429(Approx) 1500900 ROI 10% 7% 18%