C&C Sports Continuing Case 10-32 Provided is the Exhibit 10-4 and segment margin for Centex Yarns': Polyester Fibers Division $ 10,600,000 Rope Division $6,725,000 Nylon Fibers Division $8,650,000 Total $ 25,975,000 5,543,000 1,334,000 $ 3,723,000 2,368,000 649,000 $ 3,708,000 4,414,000 890,000 $ 3,346,000 12,325,000 2,873,000 $ 10,777,000 Revenue Less variable expenses: Cost of goods sold Selling & administrative Contribution margin Less traceable fixed expenses: Cost of goods sold Selling & administrative Segment margin Common fixed expenses Net operating income 1,685,000 236,000 $ 1,802,000 A = E = 1,382,000 174,000 $2,152,000 2,208,000 273,000 $ 865,000 5,275,000 683,000 $ 4,819,000 2,886,000 1,933,000 Polyester Fibers Division Segment Margin $ 1,802,000 Average Assets $8,153,000 Rope Division $2,152,000 $8,406,250 Nylon Fibers Division $ 865,000 $ 2,703,000 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