Abel Company Produces Three Versions of Baseball Bats: Wood, Aluminum

Multiple Choice

Abel Company produces three versions of baseball bats: wood, aluminum, and hard rubber. A condensed segmented income statement for a recent period follows: Assume all of the fixed expenses for the hard rubber line are avoidable. What will be total net income if the line is dropped?

A) $125,000
B) $103,000
C) $105,000
D) $140,000