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	$ 802,000	$ 697,000
Regional expenses (traceable):
Cost of goods sold	99,000	236,000	312,000
Advertising	103,000	239,000	244,000
Salaries	56,000	50,000	115,000
Utilities	8,600	15,700	13,500
Depreciation	19,000	34,000	29,000
Shipping expense	18,000	28,000	39,000
Total regional expenses	303,600	602,700	752,500
Regional income (loss) before corporate expenses	7,400	199,300	(55,500)
Corporate expenses:
Advertising (general)	12,000	39,000	33,000
General administrative expense	19,000	19,000	19,000
Total corporate expenses	31,000	58,000	52,000
Net operating income (loss)	$ (23,600)	$ 141,300	$ (107,500)

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.)