Losses have been incurred at Millard Corporation for some time. In an effort to isolate the problem and improve the companys performance, management has requested that the monthly income statement be segmented by sales region. The companys first effort at preparing a segmented statement is given below. This statement is for May, the most recent month of activity.

	Sales Region
	West		Central		East
Sales	$	313,000	$	798,000	$	697,000
Regional expenses (traceable):
Cost of goods sold		97,000		242,000		319,000
Advertising		104,000		244,000		240,000
Salaries		58,000		59,000		106,000
Utilities		8,700		15,900		13,700
Depreciation		25,000		29,000		28,000
Shipping expense		14,000		25,000		35,000
Total regional expenses		306,700		614,900		741,700
Regional income (loss) before corporate expenses		6,300		183,100		(44,700)
Corporate expenses:
Advertising (general)		14,000		41,000		33,000
General administrative expense		20,000		20,000		20,000
Total corporate expenses		34,000		61,000		53,000
Net operating income (loss)	$	(27,700)	$	122,100	$	(97,700)

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:

1. Prepare a new contribution format segmented income statement for May. Show a Total column as well as data for each region. In addition, for the company as a whole and for each sales region, show each item on the segmented income statement as a percent of sales. (Note: % columns may not total due to rounding.) Round percentage answers to 1 decimal place (i.e .1234 should be entered as 12.3).

	Total Company		West		Central		East
	Amount	%	Amount	%	Amount	%	Amount	%
Variable expenses:
Total variable expenses
Traceable fixed expenses:
Total traceable fixed expenses
Common fixed expenses:
Total common fixed expense
Net operating income (loss)