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			$	803,000		$	697,000
Regional expenses (traceable):
Cost of goods sold		92,000				243,000			312,000
Advertising		109,000				240,000			239,000
Salaries		56,000				59,000			110,000
Utilities		8,800				15,600			13,500
Depreciation		25,000				34,000			30,000
Shipping expense		13,000				27,000			42,000
Total regional expenses		303,800				618,600			746,500
Regional income (loss) before corporate expenses		\ 8,200\				184,400			(49,500	)
Corporate expenses:
Advertising (general)		12,000				43,000			35,000
General administrative expense		20,000				20,000			20,000
Total corporate expenses		32,000				63,000			55,000
Net operating income (loss)	$	(23,800	)		$	121,400		$	(104,500	)

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.)