a.?The problem presentation shows allocated fixed expenses, which can cause an erroneous conclusion because these expenses apply to the company as a whole (not to the individual segments).  The $30,000 of company fixed expenses is apparently being allocated based on the number of units of each model sold.  A total of 12,000 units were sold, and 50% of these were MV12 models, 33.33% were BV19 models and 16.67% were HV41 models.  To resolve this problem, a “Total Company” column should be added, and the $30,000 of common fixed expenses should be subtracted out of the total column, rather than being allocated.