The following are key terms relating to the concept oF a contribution income statement reporting Format:Determine which oF the Following descriptions is best associated with each oF the above terms:This amount is subtracted From the contribution margin to fnd the controllable contribution margin.

General corporate costsContribution marginControllable contribution marginNon-traceableSegment marginControllable fxed costsNet incomeUncontrollable fxed costs(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 specifc product.(h)±ollowing are key terms relating to the concept oF a contribution income statementreporting Format:Determine which oF the Following descriptions is best associated with each oF the aboveterms:This amount is subtracted From the contribution margin to fnd the controllablecontribution margin. Name:Date:Section:B-23.04(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 speciFc product.(h)This amount is subtracted from the contribution margin to Fnd the controllablecontribution margin.

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