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	$	311,000			$	802,000		$	702,000
Regional expenses (traceable):
Cost of goods sold		92,000				240,000			318,000
Advertising		102,000				243,000			237,000
Salaries		53,000				58,000			112,000
Utilities		8,800				15,900			14,100
Depreciation		23,000				34,000			27,000
Shipping expense		13,000				31,000			40,000
Total regional expenses		291,800				621,900			748,100
Regional income (loss) before corporate expenses		19,200				180,100			(46,100	)
Corporate expenses:
Advertising (general)		17,000				42,000			35,000
General administrative expense		19,000				19,000			19,000
Total corporate expenses		36,000				61,000			54,000
Net operating income (loss)	$	(16,800	)		$	119,100		$	(100,100	)

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.)