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 Variable expenses Controllable fixed expenses Fixed expenses controllable by others $1,050,000 $850,000 $450,000 170,000 120,000 70,000 80,000 300,000 130,000 200,000170,000 60,000 In addition to the expenses listed above, the company has $95,000 of common fixed expenses. Income-tax expense for the year is $295,000