C&C Sports Continuing Case 10-32 Provided is the Exhibit 10-4 and segment margin for Centex Yarns Polyester Nylon Fibers Division Rope Division 6,725,000 Total 25,975,000 12,325,000 Fibers Division 8,650,000 4,414,000 S 3,346,000 2,208,000 10,600,000 3 Less variable expenses: 5,543,000 1,334,000 S 3,723,000 2,368,000 649,000 S 3,708,000 Cost of goods sold 890,000 2,873,000 Selling & administrative Contribution margin Less traceable fixed expenses: S10,777,000 1,685,000 236,000 S 1,802,000 1,382,000 174,000 $ 2,152,000 5,275,000 683,000 S 4,819,000 2,886,000 S 1,933,000 Cost of goods sold 273,000 Selling & administrative Segment margin Common fixed expenses Net operating income S 865,000 Polyester Fibers Division Rope Division Nylon Fibers Division Segment Margin 1,802,000 Average Assets 8,1 $ 2,152,000 S 8,406,250 $ 865,000 $ 2,703,000 $ 8,153,000 After seeing the results of the segment analysis for the Nylon Fibers division, James Cameron wants all three divisions focusing on the correct avenues for improving division performance