# Prairie Electronics, located in Regina, manufactures three product lines: (1) high-end speakers, (2) personal computers, and...

###### Question:

Prairie Electronics, located in Regina, manufactures three product lines: (1) high-end speakers, (2) personal computers, and (3) handheld devices. For 20X5, it compiled the following budgeted data: Total High-End Speakers 300,000 1,700 Personal Computers 510,000 $1,210 Handheld Devices 400,000 335 450 430$ 120 80 Sales (in units) Price (per unit) Variable costs per unit: Direct materials Direct labour Overhead Shipping Sales commissions Direct fixed costs: Salaries Utilities Depreciation Common fixed costs: Corporate salaries Building depreciation Legal & accounting Other $52,870,000 35,430,000 50,680,000$ 63,040,000 49,370,000 101,070,000 $32,760,000 10,160,000 24,570,000$ 27,170,000 22,660,000 33,600,000 9,210,000 Required: 1. & 2. Prepare a segmented performance report; Compute the contribution margin percentage and segment margin percentage. (Round "Percentage" answers to 1 decimal place, (i.e., 0.123 should be considered as 12.3%).)
PRAIRIE ELECTRONICS Segment Performance Report Profit Centres High-End Personal Speakers Computers Handheld Devices Total Company Less: Variable costs: Total variable expenses Less: Direct fixed costs Total fixed expenses Less: Common fixed costs Total common fixed costs
3-a. Allocate the common fixed expenses equally to the three segments and prepare a performance report. (Negative amounts should be indicated with a minus sign.) PRAIRIE ELECTRONICS Profit Centres High-End Personal Speakers Computers Handheld Devices Total Company Less: Common fixed expenses Allocated portion Net income (loss)

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