1. Microsoft reports segments: Productivity and Business Processes ($10,000,000 revenue, $6,000,000 costs), Intelligent Cloud ($8,000,000 revenue, $4,000,000 costs), More Personal Computing ($12,000,000 revenue, $7,000,000 costs).
   • Requirements:
     • Prepare segmented income statements for each segment.
     • Calculate the contribution margin ratio for each segment.
     • Perform a profitability analysis using the segment margin.
     • Recommend strategic actions for each segment based on the analysis.