Crossfire Company segments its business into two regionsEast and West. The company prepared the contribution format segmented income statement shown below:

Total Company

East

West

Sales

$

960,000

$

640,000

$

320,000

Variable expenses

768,000

537,600

230,400

Contribution margin

192,000

102,400

89,600

Traceable fixed expenses

117,000

54,000

63,000

Segment margin

75,000

$

48,400

$

26,600

Common fixed expenses

55,000

Net operating income

$

20,000

3.

Compute the break-even point in dollar sales for the West region. (Round intermediate calculations to two decimal places)

4.	Prepare a new segmented income statement based on the break-even dollar sales that you computed in requirements 2 and 3.