Hi! I don't find an explanation for the following values: traceable fixed expenses, territorial segment margin and variable expenses and contribution margin for the south division.

Why the percentage of the contribution margin RATIO is used for the contribution margin? It is the same thing?

I appreciate your help in advance!

Segmented Income Statement [LOL] Shannon Company segments its income statement in its North and South Division. The company's overall sales, contribution margin ratio, and net operating income are $500,000, 46%, and $10,000, respectively. The North Division's contribution margin and contribution margin ratio are $150,000 and 50%, respectively. The South Division's segment margin is $30,000. The company has $90,000 of common fixed expenses that cannot be traced to either division. Required: Prepare an income statement for Shannon Company that uses the contribution format and is segmented by divisions. In addition, for the company as a whole and for each segment, show each item on the segmented income statements as a percent of sales. The completed Sales ...... Variable expenses. Contribution margin Traceable fixed expenses Territorial segment margin. Common fixed expenses. Net operating income. Divisions Total Company North South Amount % Amount % Amount % $500,000 100.0 $300,000 100.0 $200,000 100.0 270,000 54.0 150,000 50.0 120,000 60.0 230,000 46.0 150,000 50.0 80,000 40.0 130,000 26.0 80,000 26.7 50,000 25.0 100,000 20.0 $ 70,000 23.3 $30,000 15.0 90,000 18.0 $ 10,000 2.0