Provided below are the marketing segment sales for Caterpillar, Inc., for a recent year.

In addition, assume the following information:

a. Use the sales information and the additional assumed information to prepare a contribution margin by segment report. Round to two decimal places. In addition, calculate the contribution margin ratio for each segment as a whole percent, rounded to one decimal place.
b. Prepare a table showing the manufacturing margin, dealer commissions, and variable promotion expenses as a percent of sales for each segment. Round whole percents to one decimal place.
c.   Use the information in (a) and (b) to interpret the segment performance.

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Caterpillar, Inc. Machinery and Engines Marketing Segment Sales (in millions) Large Marine & All Power Petroleum Building Europe/Africa/ Construction Middle East Electric (EAME) Industrial Infra- structure Heavy Power Power Construction Systems Development Systems Others Products Power Sales $9,751 $2,016 11,313 $961 $3,632 $9,583 3,125 4,061 $3,415 Building Europe/Africa/ Construction Middle East Electric Products Large Marine & All Power Petroleum Industrial Infra- Heavy Power structure (EAME) Power Construction Systems Development Systems Power Others Variable cost of goods sold as a percent of sales... Dealer commissions as a percent of sales Variable promotion expenses (in millions) ...... 47% 54% 50% 50% 54% 54% 53% 50% 50% 9% 11% 8% 5% 7% 9% 8% 10% 6% 350 970 190 950 300 1,100 100 360 410 ......