27. Determine if each of the following should be considered a variable or fixed cost for a dry cleaner. If the expense is a variable cost, provide an example of the activity base. a. Detergent expense b. Salary for tailor c. Electricity expense d. Payroll taxes expense 28. What removes significant fixed and noncash cost from the operating income number and may approximate the contribution margin? 29. Companies similar to Amazon.com often report two segments: North America and International. To what may a stronger North American EBITDA be attributed? 30. Jason Entertainment Corporation has three segments with revenue, operating income, and depreciation and amortization information (in millions) as follows: Operating Depreciation Segment Revenue Income and Amortization $6,250 $1,800 $625 Film Theme Park 1,200 400 125 Video Game 600 225 60 Totals $8,050 $2,425 $810