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			$	798,000		$	702,000
Regional expenses (traceable):
Cost of goods sold		97,000				238,000			318,000
Advertising		100,000				238,000			236,000
Salaries		51,000				54,000			111,000
Utilities		9,000				15,800			14,300
Depreciation		20,000				33,000			28,000
Shipping expense		16,000				25,000			44,000
Total regional expenses		293,000				603,800			751,300
Regional income (loss) before corporate expenses		18,000				194,200			(49,300	)
Corporate expenses:
Advertising (general)		14,000				43,000			32,000
General administrative expense		21,000				21,000			21,000
Total corporate expenses		35,000				64,000			53,000
Net operating income (loss)	$	(17,000	)		$	130,200		$	(102,300	)

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.)