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			$	799,000		$	695,000
Regional expenses (traceable):
Cost of goods sold		97,000				238,000			318,000
Advertising		108,000				241,000			243,000
Salaries		53,000				55,000			113,000
Utilities		8,600				16,400			14,100
Depreciation		24,000				34,000			30,000
Shipping expense		17,000				30,000			42,000
Total regional expenses		307,600				614,400			760,100
Regional income (loss) before corporate expenses		\ 5,400\				184,600			(65,100	)
Corporate expenses:
Advertising (general)		12,000				40,000			34,000
General administrative expense		22,000				22,000			22,000
Total corporate expenses		34,000				62,000			56,000
Net operating income (loss)	$	(28,600	)		$	122,600		$	(121,100	)

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.)