Crane Toys' management is considering eliminating product A, which has been showing a loss for several years. The company's annual income statement, is as follows: A B Total Sales $2,274,000 $1,400.000 $1,820,000 $5,494.000 Variable expenses 1,659,000 600.800 1,086,000 3,345,800 $615.000 $799,200 $734,000 $2,148.200 $520.000 $429,000 $522,000 $1,471,000 Contribution margin Advertising expense Depreciation expense Corporate expenses 15.300 11,000 21,300 47,600 92,400 80,200 106,300 278.900 Total fixed expenses $627,700 $520,200 $649,600 $1,797.500 Operating income $(12,700) $279.000 $84.400 $350.700 Advertising expense - Specific to each product. Depreciation expense - Specific to each product; no other use available, no resale value. Corporate expenses - Allocated based on number of employees. (a) Restate the income statement in segment margin format. A B $ OF $ Crane Toys' management is considering eliminating product A, which has been showing a loss for several years. The company's annual income statement, is as follows: B Total Sales $2,274.000 $1,400.000 $1.820,000 $5,494,000 Variable expenses 1,659,000 600.800 1,086,000 3,345,800 $615.000 $799,200 $734,000 $2,148.200 $520,000 $429,000 $522,000 $1,471.000 Contribution margin Advertising expense Depreciation expense Corporate expenses 15.300 11,000 21,300 47,600 92.400 80.200 106,300 278.900 Total fixed expenses $627.700 $520,200 $649,600 $1,797,500 Operating income $(12,700) $279.000 $84,400 $350.700 Advertising expense - Specific to each product. Depreciation expense - Specific to each product; no other use available, no resale value. Corporate expenses - Allocated based on number of employees. (a) Restate the income statement in segment margin format. A B C Total $ S $ $ $ $ $ $