Judy Jean, a recent graduate of Rollingâ??s accounting program, evaluated the operating performance.

Judy Jean, a recent graduate of Rolling’s accounting program, evaluated the operating performance of Artie Company’s six divisions. Judy made the following presentation to Artie’s board of directors and suggested the Huron Division be eliminated. “If the Huron Division is eliminated,†she said, “our total profits would increase by $26,000.â€

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