Carter Industries has two divisions: the West Division and the East Division. Information relating to the divisions for the year just ended is as follows:

West East
Units produced and sold 50,000 39,000
Selling price per unit $ 10 $ 17
Variable costs per unit 6 7
Direct fixed cost 68,000 130,000
Common fixed cost 60,000 60,000

Common fixed expenses have been allocated equally to each of the two divisions. Carter's segment margin for the West Division is:

A. $200,000.

B. $132,000.

C. $50,000.

D. $140,000.

Caleb construction (cc) incurs supervisor salaries expense in the construction of homes. if cc manufactures 100 homes in a year, fixed supervisor salaries will be $400,000. with the current construction supervisors, cc's productive capacity is 150 homes in a year. however, if cc is contracts to build more than 150 homes per year, it will need to hire additional supervisors, which are hired as full-time rather than temporary employees. cc's productive capacity would then become 200 homes per year, and salaries expense would increase to $470,000. how would cc’s salaries expense be properly classified? fixed variable mixed stepped curvilinear