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 company's first effort at preparing a segmented income statement

for May is given below.

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

Required:

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