Following are key terms relating to the concept of a contribution income statement reporting format: General corporate costs Contribution margin

Following are key terms relating to the concept of a contribution income statement reporting format:
	General corporate costs
	Contribution margin
	Controllable contribution margin
	Non-traceable
	Segment margin
	Controllable fixed costs
	Net income
	Uncontrollable fixed costs

Determine which of the following descriptions is best associated with each of the above terms:

(a)	These are subtracted from the segment margin to arrive at net income.

(b)	This amount is useful in evaluating management performance for a unit.

(c)	This is the result of subtracting all variable costs from revenues.

(d)	This is a measure of business viability.

(e)	This result would not relate to any segment, but only the corporate total.

(f)	These are incurred by a unit, but are not useful in evaluating unit management.

(g)	These costs may be attributable to a division, but not a specific product.

(h)	This amount is subtracted from the contribution margin to find the controllable contribution margin.

(a)	These are subtracted from the segment margin to arrive at net income.
	General corporate costs
(b)	This amount is useful in evaluating management performance for a unit.

(c)	This is the result of subtracting all variable costs from revenues.

(d)	This is a measure of business viability.

(e)	This result would not relate to any segment, but only the corporate total.

(f)	These are incurred by a unit, but are not useful in evaluating unit management.

(g)	These costs may be attributable to a division, but not a specific product.

(h)	This amount is subtracted from the contribution margin to find the controllable contribution margin.