is lynn right about eliminating the adams division 618839

Lynn Devers, a recent graduate of Smith’s accounting program, evaluated the operating performance of Knutson Company’s six divisions. Lynn made the following presentation to Knutson’s Board of Directors and suggested the Adams Division be eliminated. “If the Adams Division is eliminated,” she said “Our net income would increase by $23,200.”

The Other

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Adams

Total

Five Divisions

Division

Sales

$ 2,422.600

$ 249,400

$ 2,672,000

Cost of goods sold

1,712.500

199,300

1.911 :800

Gross profit

710,100

50:100

760200

Operating expenses

456;000

73,300

529,300

Net income

$ 254.100

$ (23,200)

$ 230.900

The cost of goods sold for Adams Division is 30% fixed, and its operating expenses are 60% fixed. None of Adams Division’s fixed Cost will be eliminated if the division is discontinued.

Instructions

Is Lynn right about eliminating the. Adams Division? Prepare a schedule to support your answer.

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