Cullumber Toys management is considering eliminating product A which has been s as been showing a loss for several years. The company's annual income statement. is as follows: Total Sales $2,247.000 $1,404.000 $1,809.300 $5,460,300 Variable expenses 1,632,000 600.400 1095 200 6,327.600 Contribution margin $615.000 $803.600 $714 100 $2.132,700 Advertising expense $517,000 $430.000 $520,000 $1467.000 Depreciation expense 15.900 10.000 20.600 46.500 Corporate expenses 93,900 81,600 105,000 280.500 Total fixed expenses $626.800 $521,600 $645,600 $1,794,000 Operating income $(11,800) $282,000 $68.500 $338.700 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