Carla Vista, Inc. operates three divisions, Weak, Average, and Strong. As it turns out, the Weak division has the lowest operating income, and the president wants to close it. "Survival of the fittest, say!" was his response when the Weak division's manager insisted that his division earned money for the company. Following is the most recent financial analysis for each division: Sales revenue Variable expenses Contribution margin Direct expenses Allocated expenses Operating income Weak $126,400 50,400 76,000 30,000 52,400 $16,400) Average Strong $349,800 $524,700 199,400 306,100 150,400 218,600 79,600 118,000 52,400 52,400 $18,400 $48,200 Prepare a revised income statement showing the segment margin for each division. Weak Average Strong Total Toutbook and Media