Ciena & Associates
The following customer segmented quarterly income statement is
for Ciena and
Associates, a firm that performs legal services
Customers
                     
Koontz
                           
Davis    
             
Nello
                 
Total
Sales
revenue                 
$150,000
                      
$750,000             
$100,000         
$1,000,000
Variable costs
               
125,000                          
600,000
             
80,000
              
805,000
Contribution margin       $
25,000                         
$150,000             
$ 20,000
           $
195,000
Direct fixed costs
           7,500
                              
  157,500
             
5,000
                
170,000
Allocated fixed costs      3,000
                              
15,000
             
2,000
               
20,000
Profit...