Portfolio Mod 8

Instructions: Perform all quantitative tests for segment reportability. Show all calculatons within the cells of this worksheet (no hard coding). Make sure that you properly label each test.

HedgeCo Segment Data

Income By Segment

1

2

3

4

5

6

Totals

Revenues

Sales-External

$102,787

$278,544

$471,573

$298,972

$501,236

$66,447

$1,719,559

Sales-Internal

$37,904

$30,037

$79,406

$47,717

$22,498

$54,140

$271,702

Interest Income

$2,704

$3,982

$1,763

$3,458

$4,411

$3,655

$19,973

Total Revenues

$143,395

$312,563

$552,742

$350,147

$528,145

$124,242

$2,011,234

Expenses

Cost of Sales

$3,798

$2,193

$6,250

$3,501

$1,606

$7,055

$24,403

Marketing

$6,533

$3,208

$12,900

$3,755

$2,788

$5,322

$34,506

Interest Expense

$1,489

$1,143

$3,323

$1,984

$694

$2,256

$10,889

Total Expenses

$11,820

$6,544

$22,473

$9,240

$5,088

$14,633

$69,798

Segment Profit

$131,575

$306,019

$530,269

$340,907

$523,057

$109,609

$1,941,436

Assets

$205,574

$557,088

$471,573

$298,972

$1,002,472

$66,447

$2,602,126