Millard Corporation is a wholesale distributor of office products. It purchases office products from manufacturers and distributes them in the West, Central, and East regions. Each of these regions is about the same size and each has its own manager and sales staff. The company has been experiencing losses for many months. In an effort to improve performance, management has requested that the monthly income statement be segmented by sales region. The companys first effort at preparing a segmented income statement for May is given below.

		Sales Region
	West	Central	East
Sales	$311000	$805,000	$702,000
Regional expenses (traceable):
Cost of goods sold	100,000	239,000	318,000
Advertising	101,000	238,000	241,000
Salaries	54,000	57,000	106,000
Utilities	9,300	15,700	13,800
Depreciation	19,000	28,000	28,000
Shipping expense	15,000	27,000	39,000
Total regional expenses	298,300	604,700	745,800
Regional income (loss) before corporate expenses	12,700	200,300	(43,800)
Corporate expenses:
Advertising (general)	17,000	41,000	36,000
General administrative expense	21,000	21,000	21,000
Total corporate expenses	38,000	62,000	57,000
Net operating income (loss)	$(25,300)	$138,300	$(100,80

The cost of goods sold and shipping expense are both variable. All other costs are fixed.

Required:

3. Prepare a new contribution format segmented income statement for May. (Round percentage answers to 1 decimal place.)