Fruitas Inc (Fruitas) Fruitas has the following segment information: Pastry, Fruit Juices \& Desserts, and Fast Food. Data concerning the company's financial performance for the year ended December 31,2022 , is as follows: In 2022 , the total common fixed expenses amounted to 175,540 (in thousands). Required 9. Prepare a contribution format segmented income statement. Required 10. To provide context, top management was provided a special session for a simplified and short enlightening background/review on some management accounting concepts. Your task is to develop talking points for this special session. a. Traceable Fixed Expenses. Give examples for each segment b. Common Fixed Expenses. Give examples for each segment c. Product Line Margin. How much for each segment? d. Company-Wide Net Operating Income. How much? Required 11. Assume that the business head of the Fast Food segment has proposed the following: - Proposal no. 1 is to run promotions to improve customer recognition. The promotions will run for a year for a total cost of 35 million. The business head expects sales to increase by 20% during the same year when the promotion is run but expects to impact sales significantly during the following years from sales from repeat customers. - Proposal no. 2 is to source cheaper raw materials to save on food costs. When implemented, the business head expects variable expenses to decrease by 5%. Compute the Segment Margin under each Proposal. Which one would you recommend? Discuss. Compute, analyze, and discuss with top management: - How much is the ROI and residual income of each segment? - How would you compare each segment's performance based on ROI and residual income? - What actions would you recommend to improve or maintain each segment's ROI and residual income