Pampered Pet is a pet bed manufacturer located in Charleston, South Carolina. Two products are produced in its manufacturing facility: Spoiled and Ruint. The following information relates to its first year of operations:

	Spoiled	Ruint
Units Sold	20,000	10,000
Unit Sales Price	$30	$45
Variable Cost Percentage	40%	50%
Traceable, Noncontrollable Fixed Costs	$250,000	$100,000
Allocated Common Fixed Costs	100,000	50,000

1) What should the controllable margin on which Spoiled's manager should be judged be?

2) What should the segment margin on which Ruint should be judged be?

3) What should Pampered Pet's operating income for the year be?