Finney Company's condensed income statement is presented below: Revenues Expenses $948,000 $400,000 165,000 Cost of goods sold Operating and administrative expenses Depreciation expense Income before taxes Income tax expenses Net income Earnings per share (100,000 shares) 40,000 605,000 343,000 78,000 $265,000 $2.65 The following data is compiled relative to Finney's operating segments: Percent Identified with Segment Grains Hotels Candy Revenues Cost of goods sold Operating and administrative expense Depreciation expense 42 % 45 37 46 51 % 47 50 43 7% 13 Included in the amounts allocated to each segment on the above percentages are the following expenses which relate to general corporate activities: Operating Segment Hotels Grains Candy Totals Operating and administrative expense $10,000 $8,000 $2,800 $20,800 Depreciation expense 4,100 5,800 3,200 13,100