Blossom Toys' management is considering eliminating product A, which has been showing a loss for several years. The company's annual income statement, is as follows: B Sales Variable expenses Contribution margin Advertising expense Depreciation expense Corporate expenses Total fixed expenses Operating income A $2,289,000 1,696,000 $593,000 $516,000 17,300 91,000 $624,300 $(31,300) $1,401,000 600,400 $800,600 $425,000 10,200 82,000 $517,200 $283,400 $1,807,500 1,094,200 $713,300 $521,000 20,900 105,200 $647,100 $66,200 Total $5,497,500 3,390,600 $2,106,900 $1,462,000 48,400 278,200 $1,788,600 $318,300 Advertising expense - Specific to each product. Depreciation expense - Specific to each product; no other use available, no resale value. Corporate expenses - Allocated based on number of employees. (a) Restate the income statement in segment margin format. A B C $ $ $ $ $ v : (a) Restate the income statement in segment margin format. B $ $ Advertising Common fixed expenses Contribution margin Depreciation Direct fixed expenses Operating profit Sales Revenue Segment margin Variable expenses $ $ vi Restate the income statement in segment margin format. A B C Total 2 $ $ $ % A