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 monthity income statement be segmented by sales region. The companys first effort at preparing a segmented lncome statemient for May is glyen below. The cost of goods sold and shipping expense are both vathitile. Al other couts are fixed. Required: 3 Prepare a new contribution format segmented income staternent for May. (Round percentoge onswers to 1 decimol place.)