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	$ 310,000	$ 804,000	$ 699,000
Regional expenses (traceable):
Cost of goods sold	95,000	245,000	313,000
Advertising	106,000	235,000	245,000
Salaries	50,000	53,000	112,000
Utilities	8,600	15,900	13,900
Depreciation	25,000	29,000	30,000
Shipping expense	17,000	28,000	37,000
Total regional expenses	301,600	605,900	750,900
Regional income (loss) before corporate expenses	8,400	198,100	(51,900)
Corporate expenses:
Advertising (general)	16,000	41,000	38,000
General administrative expense	18,000	18,000	18,000
Total corporate expenses	34,000	59,000	56,000
Net operating income (loss)	$ (25,600)	$ 139,100	$ (107,900)

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.)