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	$ 312,000	$ 802,000	$ 700,000
Regional expenses (traceable):
Cost of goods sold	92,000	243,000	320,000
Advertising	108,000	243,000	239,000
Salaries	59,000	53,000	105,000
Utilities	9,400	15,600	13,800
Depreciation	24,000	30,000	29,000
Shipping expense	15,000	33,000	36,000
Total regional expenses	307,400	617,600	742,800
Regional income (loss) before corporate expenses	4,600	184,400	(42,800)
Corporate expenses:
Advertising (general)	14,000	42,000	37,000
General administrative expense	19,000	19,000	19,000
Total corporate expenses	33,000	61,000	56,000
Net operating income (loss)	$ (28,400)	$ 123,400	$ (98,800)

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.)