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Millard Corporation is a wholesale distributor of office products. It purchases office products from manufacturers and distributes them in the West, Central, and East regions. Each of these regions is about the same size and each has its own manager and sales staff. The company has been experiencing losses for many months. In an effort to improve performance, management has requested that the monthly income statement be segmented by sales region. The company's first effort at preparing a segmented income statement for May is given below Sales Region Central West East 696,00 Sales Regional expenses (traceable): 313,000 799,000 Cost of goods sold Advertising Salaries Utilities Depreciation Shipping expense 94,000 107,000 53,000 9,100 23,000 16,000 243,000 238,000 54,000 16,100 34,000 313,000 240,000 107,000 14,200 26,000 29,00040,000 740,200 Total regional expenses 302,100 614,100 10,900 184,900_(44,200) Regional income (loss) before corporate expenses Corporate expenses 18,000 21,000 39,000 $ (28,100) Advertising (general) General administrative expense 43,000 36,000 21,000-2:0c- 21,000 Total corporate expense:s Net operating income (loss) 57,000 120,900 (101,200) 64,000 The cost of goods sold and shipping expense are both variable. All other costs are fixed. Required: 3. Prepare a new contribution format segmented income statement for May. (Round percentage answers to 1 decimal place.) Total Company Amount West Central East Amount Amount Amount Variable expenses: Total variable expenses Traceable fixed expenses