14. Johnson & Johnson operates in three segments: Pharmaceuticals, Medical Devices, and Consumer Health. The following financial data is provided:
    • Pharmaceuticals: Revenue - $600,000,000, Variable Costs - $300,000,000, Fixed Costs - $200,000,000
    • Medical Devices: Revenue - $400,000,000, Variable Costs - $250,000,000, Fixed Costs - $150,000,000
    • Consumer Health: Revenue - $300,000,000, Variable Costs - $150,000,000, Fixed Costs - $100,000,000 Requirements:
    • Prepare the Income Statement for each segment.
    • Calculate the Contribution Margin for each segment.
    • Determine the Break-Even Point in dollars for each segment.
    • Assess the overall profitability and provide strategic recommendations.