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 The Regal Cycle Company manufactures three types of bicycles—a dirt bike, a mountain bike, and a racing bike. Data on sales and expenses for the past quarter follow:
Total Dirt
Bikes Mountain Bikes Racing
Bikes
Sales $ 922,000 $ 266,000 $ 404,000 $ 252,000
Variable manufacturing and selling expenses 477,000 118,000 200,000 159,000
Contribution margin 445,000 148,000 204,000 93,000
Fixed expenses:
Advertising, traceable 69,500 8,500 40,500 20,500
Depreciation of special equipment 43,300 20,200 7,700 15,400
Salaries of product-line managers 114,800 41,000 38,500 35,300
Allocated common fixed expenses* 184,400 53,200 80,800 50,400
Total fixed expenses 412,000 122,900 167,500 121,600
Net operating income (loss) $ 33,000 $ 25,100 $ 36,500 $ (28,600)
*Allocated on the basis of sales dollars.
Management is concerned about the continued losses shown by the racing bikes and wants a recommendation as to whether or not the line should be discontinued. The special equipment used to produce racing bikes has no resale value and does not wear out.
Required:
1. What is the financial advantage (disadvantage) per quarter of discontinuing the Racing Bikes?
2. Should the production and sale of racing bikes be discontinued?
3. Prepare a properly formatted segmented income statement that would be more useful to management in assessing the long-run profitability of the various product lines.