Answer:
$81,000
Explanation:
Segment margin is derived by deducting all expenses that are directly traceable to the segment and it does not include corporate common expenses.
Particulars Amount
Contribution $132,000 [33,000*(8-4)]
Less: Direct fixed cost <u>($51,000)</u>
Segment Margin <u>$81,000</u>
So, Carter's segment margin for the West Division is $81,000.
Seasonal marketing is the process of marketing products or services during special points of the year. This could mean everything from Christmas and Valentine’s Day to simply the “winter season.” Seasonal marketing doesn’t have to relate to an “official” holiday — it’s about adjusting your marketing campaigns to the significant events that relate to your industry. It’s pinpointing relevant dates throughout the year and finding ways to capitalize on them.
Answer: A. cost driver rate and the actual cost driver volume
Explanation:
When using activity-based costing, the cost for an activity is based on the cost driver rate, which is the cost per unit of the activity, and the actual cost driver volume which is how many units was used in the activity.
For instance, if the cost driver rate for marketing is $8 per unit and 50 units were produced - actual cost driver volume- then the cost of marketing would be:
= 8 * 50
= $400