Since the Troy Division also sustained an operating loss in the prior year, Rice's president is considering the elimination of this division. Troy Division's traceable fixed costs could be avoided if the division were eliminated. The total common corporate costs would be unaffected by the decision. If the Troy Division had been eliminated at the beginning of last year, Rice Corporation's operating income for last year would have been:

c. $30,000 lower

Explanation:

Missing word "Rice Corporation currently operates two divisions which had operating results last year as follows:

West Division Troy Division

Sales $600,000 $300,000

Variable costs 310,000 200,000

Contribution margin 290,000 100,000

Traceable fixed costs 110,000 70,000

Allocated common corporate costs 90,000 45,000

Net operating income (loss) $ 90,000 ($15,000)

Options are: a. $15,000 higher, b. $45,000 lower, c. $30,000 lower, d. $60,000 higher"

Particulars                                         Amount

Contribution margin                          $100,000

Less: Traceable fixed costs              $70,000

Segment margin of Troy Division   $30,000

The operating income would been $30,000 less without the segment margin contributed by the Troy Division. Hence, If the Troy Division had been eliminated at the beginning of last year, Rice Corporation's operating income for last year would have been $30,000 lower.

step 1: create a plan

step 2: inventory facility equipment/assets

step 3: create preventive maintenance procedures

step 4: create preventive maintenance schedules

step 5: train your maintenanceteam

step 6: analyze – adjust - improve

or

step 1 – pm procedure design: doing the effective things

step 2 – pm procedure scheduling: efficient use of people and resources

step 3 – pm lubrication engineering

step 4 – pm training: back on the chain gang

step 5 – pm program management plan

step 6 – communicate, communicate, communicate

answer: kevoto

explanation: be healthy