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	$	314,000			$	798,000		$	698,000
Regional expenses (traceable):
Cost of goods sold		95,000				238,000			315,000
Advertising		101,000				239,000			244,000
Salaries		60,000				59,000			107,000
Utilities		9,200				15,700			13,600
Depreciation		19,000				32,000			30,000
Shipping expense		14,000				29,000			44,000
Total regional expenses		298,200				612,700			753,600
Regional income (loss) before corporate expenses		15,800				185,300			(55,600	)
Corporate expenses:
Advertising (general)		16,000				41,000			38,000
General administrative expense		22,000				22,000			22,000
Total corporate expenses		38,000				63,000			60,000
Net operating income (loss)	$	(22,200	)		$	122,300		$	(115,600	)

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.)