Div Y

Variable selling and admin. expenses 90,000

Direct fixed expenses 100,000
Sales 400,000
Direct fixed selling and admin. expenses 70,000
Variable expenses 100,000

Common expenses are $24,000 for the year.

67% 100%
Div Y Total
Sales 400,000 600,000
Less : Variable Selling Adm Expense 90,000 160,000
Variable Expense 100,000 140,000
Contribution Margin 210,000 300,000
Less : Direct Fixed Cost 70,000 105,000
Direct Selling Adm Expense 100,000 130,000
Segment margin 40,000 65,000
Less : Common Fixed Cost 24,000
Operating Income 41,000

Segment margin Div Y

Sales
Less :
Variable Selling Adm Expense
Variable Exoense
Contribution Margin
Less :
Direct Fixed Cost
Direct Selling Adm Expense
Segment margin
Less : Common Fixed Cost
Operating Income