Baring Inc. is a decentralized organization operating with three segments. In 2020, Baring recorded the following: Sales $2,150,000 Variable costs 907,700 Contribution margin 1,242,300 Fixed costs 1,335,000 Operating income $(92,700) (loss) The President of Baring Inc. has requested segmented reporting based on the three segments. Accordingly, the following information was obtained: Sales Variable costs West Coast Segments East Coast Prairies $615,000 $814,000 $721,000