Performance and Segment Margin Division \(\mathrm{X}\) of Competitive Corp. had sales of \(\$ 4,000,000\) during the third quarter of 20X2. The following costs were recorded for Division \(\mathrm{X}\) during the same period. All amounts are stated in thousands of dollars.

Manufacturing: \(\$ 1,500\) variable, \(\$ 1,000\) fixed including \(\$ 400\) of controllable costs and \(\$ 600\) of uncontrollable costs.

Selling: \(\$ 800\), including \(\$ 500\) of variable costs and \(\$ 300\) of controllable fixed costs.

Administrative: \(\$ 250\) in fixed costs, of which \(\$ 200\) are controllable by the division manager.

Common costs allocated from corporate headquarters: \(\$ 500\)

Prepare a profit report for Division \(\mathrm{X}\) that discloses the actual:

(a) Performance margin, and

(b) Segment margin.