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			$	797,000		$	704,000
Regional expenses (traceable):
Cost of goods sold		95,000				244,000			318,000
Advertising		109,000				240,000			242,000
Salaries		54,000				57,000			107,000
Utilities		8,600				15,600			14,000
Depreciation		20,000				33,000			28,000
Shipping expense		12,000				30,000			42,000
Total regional expenses		298,600				619,600			751,000
Regional income (loss) before corporate expenses		\ 12,400\				177,400			(47,000	)
Corporate expenses:
Advertising (general)		16,000				38,000			35,000
General administrative expense		20,000				20,000			20,000
Total corporate expenses		36,000				58,000			55,000
Net operating income (loss)	$	(23,600	)		$	119,400		$	(102,000	)

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.)

East West Central Total Company Amount Amount Amount Amount Variable expenses 0.0 0.0 0.0 0.0 0.0 0.0 Total variable expenses 0.0 0.0 Traceable fixed expenses 0.0 0.0 0.0 0.0 Total traceable fixed expenses