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I do not understand how to compute the percentages or what that would look like. Thanks! West $ 311,000 Sales Region Central $ 796,000 East

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I do not understand how to compute the percentages or what that would look like. Thanks!

West $ 311,000 Sales Region Central $ 796,000 East $ 701,000 Sales Regional expenses (traceable): Cost of goods sold Advertising Salaries Utilities Depreciation Shipping expense Total regional expenses Regional income (loss) before corporate expenses Corporate expenses: Advertising (general) General administrative expense Total corporate expenses Net operating income (loss) 97,000 107,000 55,000 9,300 23,000 14,000 305,300 5,700 238,000 240,000 51,000 16, 200 35,000 32,000 612,200 183,800 318,000 245,000 108,000 13,800 29,000 40,000 753,800 (52,800) 14,000 21,000 35,000 $ (29, 300) 41,000 21,000 62,000 (121,800) 32,000 21,000 53,000 $ (105, 800) East Total Company West Amount % Amount $ 1,808,000 100.0 $ 311,000 Central % Amount 100.0 $ 796,000 % % Amount 100.0 $ 701,000 100.0 Sales Variable expenses: Cost of goods sold Shipping expense 36.1 653,000 86,000 97,000 14,000 238,000 32,000 318,000 40,000 739,000 1,069,000 36.1 63.9 111,000 200,000 0.0 100.0 270,000 526,000 0.0 100.0 358,000 343,000 0.0 100.0 Total variable expenses Contribution margin Traceable fixed expenses: Salaries Utilities Advertising Depreciation 214,000 39,300 592,000 87,000 55,000 9,300 107,000 23,000 51,000 16,200 240,000 35,000 108,000 13,800 245,000 29,000 Total traceable fixed expenses 932,300 136,700 0.0 63.9 $ 194,300 5,700 0.0 342,200 100.0 $ 183,800 0.0 395,800 100.0 $ (52,800) 0.0 100.0 Common fixed expenses: Advertising (general) General administration 0 0.0 Total common fixed expense Net operating income (loss) $ 136,700 63.9

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