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East 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 company's first effort at preparing a segmented income statement for May is given below. Sales Region West Central Sales $ 312,000 $ 797,000 $ 700,000 Regional expenses (traceable) Cost of goods sold 98,000 240,000 317,000 Advertising 107,000 239,000 243,000 Salaries 60,000 58,000 109,000 Utilities 8,600 15,800 13,700 Depreciation 20,000 30,000 27,000 Shipping expense 16,000 35,000 37.000 Total regional expenses 309,600 617, BOO 746,700 Regional income (loss) before corporate expenses 2,400 179,200 (46,700) Corporate expenses Advertising (general) 16,000 38,000 33,000 General administrative expense 20.000 20,000 20,000 Total corporate expenses 36,000 58,000 53,000 $ (33,600) (121,200) $ (99,700) Net operating income (loss) s 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.) Advertising (general) General administrative expense Total corporate expenses Net operating income loos) 16.000 20.000 36,000 $ (3,600) 39,000 20.000 000 (121,200) 33.000 20.000 5000 199,700) The cost of goods sold and shipping expense are both variable. All other costs are fored Required: 3. Prepare a new contribution format segmented income statement for May (Round percentage answers to 1 decimal place.) Central Total Company Amount West Amour East Amount % Amount % Variable expenses 0 00 0 0 0 010 Total variable expenses 0.0 0.0 00 0.0 0 0.0 0 0 0.0 Traceable fixed expenses 0 00 0 00 0.0 0 0 0.0 0.00 $ Total traceable fixed expenses 00 0 0 0.01$ 0.01$ 0 0 Common fixed expenses 0 0.0 0.0 Total common foxed expense Net operating income (loss) $ 0 be 2 of 2