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I am trying to prepare a performance report. How and where do i find the allocated portion? Segement margin 118348750 34 945 000 24 279

I am trying to prepare a performance report. How and where do i find the allocated portion?

Segement margin 118348750 34 945 000 24 279 400
less: common fixed expenses
Allocated portion ??? ??? ???
Net income (loss)

Sales revenues $510,000,000 $687,500,000 $165,000,000 $1,362,500,000
Less: Variable expenses:
Direct materials $144,840,000 $211,200,000 $17,600,000 $373,640,000
Direct labour 40,800,000 115,500,000 21,120,000 177,420,000
Overhead 27,200,000 60,500,000 16,280,000 103,980,000
Shipping 10,200,000 16,500,000 1,760,000 28,460,000
Sales commissions 6,800,000 11,000,000 880,000 18,680,000
Total variable expenses $229,840,000 $414,700,000 $57,640,000 $702,180,000
Less: Direct fixed costs
Salaries $61,560,000 $70,250,000 $40,330,000 $172,140,000
Utilities 41,250,000 55,005,000 12,500,600 108,755,600
Depreciation 59,000,250 112,600,000 30,250,000 201,850,250
Total fixed expenses $161,810,250 $237,855,000 $83,080,600 $482,745,850
Segment margin $118,349,750 $34,945,000 $24,279,400 $177,574,150
Less: Common fixed costs
Corporate salaries $33,460,000
Building depreciation 27,900,800
Legal & accounting 41,380,640
Other 11,340,760
Total common fixed costs $114,082,200
Contribution margin % 54.9 % 39.7 % 65.1 %
Segment margin % % % %

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