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			$	800,000		$	704,000
Regional expenses (traceable):
Cost of goods sold		96,000				243,000			318,000
Advertising		109,000				240,000			243,000
Salaries		55,000				52,000			113,000
Utilities		9,500				15,600			13,600
Depreciation		23,000				35,000			26,000
Shipping expense		14,000				27,000			42,000
Total regional expenses		306,500				612,600			755,600
Regional income (loss) before corporate expenses		6,500				187,400			(51,600	)
Corporate expenses:
Advertising (general)		15,000				39,000			32,000
General administrative expense		22,000				22,000			22,000
Total corporate expenses		37,000				61,000			54,000
Net operating income (loss)	$	(30,500	)		$	126,400		$	(105,600	)

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.)