Indi Services Corporation, headquartered in Bengaluru, India, provides specialized information Technology(IT) services and consists of three divisions:(1) financial services, (2) health services and (3) transportation services. For 2014, it recorded the following data:

	Financial services	Health services	Transportation services	Total
Sales revenue	$4,040,000	$5,288,000	$2,013,000	$11,341,000
Variable costs (% of sales)	29%	40%	44%
Traceable fixed costs	2,154,000	2,751,000	732,900	5,637,900
Common fixed costs				1,200,000

Required:

Prepare a segment performance report showing the segment margin in dollars and percentages for all three divisions. Use exhibit as a guide. (Round "Percentage" answers to 2 decimal places.)

INDI SERVICES CORPORATION Segment Performance Report Profit Centers

	Financial services		Health services		Transportation services		Total company
		%		%		%

2. Which segment is most profitable?

Financial Services

Health Services

Transportation Services