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	$	313,000			$	798,000		$	705,000
Regional expenses (traceable):
Cost of goods sold		99,000				241,000			315,000
Advertising		109,000				242,000			240,000
Salaries		52,000				51,000			105,000
Utilities		8,900				15,700			14,100
Depreciation		20,000				30,000			26,000
Shipping expense		16,000				29,000			36,000
Total regional expenses		304,900				608,700			736,100
Regional income (loss) before corporate expenses		8,100				189,300			(31,100	)
Corporate expenses:
Advertising (general)		16,000				40,000			36,000
General administrative expense		19,000				19,000			19,000
Total corporate expenses		35,000				59,000			55,000
Net operating income (loss)	$	(26,900	)		$	130,300		$	(86,100	)

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.)