Countywide Cable Services, Inc. is organized with three segments: Metro, Suburban, and Outlying. Data for these segments for the year just ended follow.

	Metro			Suburban			Outlying
Service revenue	$	1,030,000		$	830,000		$	430,000
Variable expenses		166,000			116,000			66,000
Controllable fixed expenses		374,000			294,000			124,000
Fixed expenses controllable by others		196,000			166,000			56,000

In addition to the expenses listed above, the company has $85,000 of common fixed expenses. Income-tax expense for the year is $285,000.

Required:

1. Prepare a segmented income statement for Countywide Cable Services, Inc.

SEGMENTED INCOME STATEMENTS: COUNTYWIDE CABLE SERVICES, INC.
		Segments of Company
	Countywide Cable Services	Metro	Suburban	Outlying
Segment contribution margin
Profit margin controllable by segment manager
Profit margin traceable to segment