On January 2, the management accountant for Giada's Book Store prepared the following projected income statement for the current year: Cookbook Travel Book Classics Total Sales $60,000 $100,000...


On January 2, the management accountant for Giada's Book Store prepared the following projected income statement for the current year:





                                                Cookbook     Travel Book     ClassicsTotal

Sales                                           $60,000           $100,000        $40,000    $200,000
Cost of goods sold                          36,000               65,000         20,000      121,000
Contribution margin                        24,000               35,000         20,000        79,000
Order and delivery processing         18,000               21,000           8,000        47,000
Rent (per sq. foot used)                    2,000                1,000           3,000          6,000
Allocated corporate costs                  7,000                7,000           7,000         21,000
Operating Income                         $ (3,000)            $ 6,000         $ 2,000       $ 5,000




Assume that sales and costs are an accurate prediction for this year.  If the Cookbook line is discontinued immediately, the space rented and used for cookbooks will be used by other book lines.  If we drop the Cookbook line, overall firm operating income will decrease by:



Jun 10, 2022
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