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Losses have been incurred at Millard Corporation for some time. In an effort to isolate the problem and improve the company's performance, management has requested that the monthly income statement be seamented by sales region, The company's first effort at preparing a segmented statement is given below This statement is for May, the most recent month of activity Sales Region West East Central $313,000 $ 803,000 $ 700,000 Sales Regional expenses (traceable) Cost of goods sold Advertising Salaries Utilities Depreciation Shipping expense 94,000 100,000 53,000 8,600 20,000 13,000 242,000 243,000 57,000 16,300 33,000 31,000 316,000 244,000 107,000 14,500 26,000 44,000 Total regional expenses 288,600 622,300 751,500 Regional income (loss) before corporate expenses 24,400 180,700 (51,500) Corporate expenses Advertising (general) General administrative expense 15,000 21,000 38,000 21,000 37,000 21,000 Total corporate expenses 36,000 59,000 58,000 Net operating income (loss) $ (11,600) $121,700 $(109,500) Cost of goods sold and shipping expense are both variable; other costs are all fixed. Millard Corporation is a wholesale distributor of office products. It purchases office products from manufacturers and distributes them in the three regions given above. The three regions are about the same size, and each has its own manager and sales staff. The products that the company distributes vary widely in profitability Required