Tubaugh corporation has two major business segments--east and west. in december, the east business segment had sales revenues of $240,000, variable expenses of $135,000, and traceable fixed expenses of $31,000. during the same month, the west business segment had sales revenues of $910,000, variable expenses of $480,000, and traceable fixed expenses of $173,000. the common fixed expenses totaled $254,000 and were allocated as follows: $127,000 to the east business segment and $127,000 to the west business segment. the contribution margin of the west business segment is

For june, gold corp. estimated sales revenue at $600,000. it pays sales commissions that are 4% of sales. the sales manager's salary is $285,000, estimated shipping expenses total 1% of sales, and miscellaneous selling expenses are $15,000. how much are budgeted selling expenses for the month of july if sales are expected to be $540,000.

If a company’s employees are angry about their work, a visiting auditor may also become agitated, illustrating the power of

Alandowner entered into a written agreement with a real estate broker whereby the broker would receive a commission of 10% of the sale price if he procured a "ready, willing, and able buyer" for the landowner's property and if the sale actually proceeded through closing. the broker found a buyer who agreed in writing to buy the property from the landowner for $100,000, the landowner's asking price. the buyer put up $6,000 as a down payment. the agreement between the landowner and the buyer contained a liquidated damages clause providing that, if the buyer defaulted by failing to tender the balance due of $94,000 at the closing date, damages would be 10% of the purchase price. the landowner included that clause because she was counting on using the proceeds of the sale for a business venture that would likely net her at least $10,000. the buyer became seriously ill and defaulted. when he recovered, he demanded that the landowner return his $6,000, and the landowner refused. the broker also demanded the $6,000 from the landowner and was refused. the broker and the buyer filed separate suits against the landowner, with the buyer pleading impossibility of performance. the two cases are consolidated into a single case. how should the court rule as to the disposition of the $6,000?