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Compatibility M... AC223 Midtem 2 (1) Table Design Mailings Review View References Help Layout Layout A A Aa A AaBbCcD AaBbCc
4 Segment Reporting: Reporting Segment Data ProCom Industries operates in several different industries. Total sales for ProCo
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Procom Industries
Allocation of Total sales to Segments A
Total Sales % Sales $
Sales 14,000,000.00
Segment 1 25%     3,500,000.00 This is Sales % * Total Sales $
Segment 2 12%     1,680,000.00 This is Sales % * Total Sales $
Segment 3 31%     4,340,000.00 This is Sales % * Total Sales $
Segment 4 23%     3,220,000.00 This is Sales % * Total Sales $
Other Segments 9%     1,260,000.00 This is Sales % * Total Sales $
Allocation of Common costs to Segments
Total Sales % Amount $
Common costs     6,500,000.00
Segment 1 25%     1,625,000.00 This is Sales % * Amount $
Segment 2 12%        780,000.00 This is Sales % * Amount $
Segment 3 31%     2,015,000.00 This is Sales % * Amount $
Segment 4 23%     1,495,000.00 This is Sales % * Amount $
Other Segments 9%        585,000.00 This is Sales % * Amount $
Calculation of net operating profit
Segment 1 Segment 2 Segment 3 Segment 4 Total
Sales 3,500,000.00 1,680,000.00     4,340,000.00 3,220,000.00 12,740,000.00
Less:
Costs specific to segments 1,100,000.00 1,000,000.00     1,300,000.00      880,000.00     4,280,000.00
Common costs to Segments 1,625,000.00      780,000.00     2,015,000.00 1,495,000.00     5,915,000.00
Net operating profit      775,000.00    (100,000.00)     1,025,000.00      845,000.00     2,545,000.00
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