Please see attached question in attachment on managerial accounting

The following data pertain to the operating revenues and expenses for California, Inc. for 20XX. Los Angeles (LA) Segment Sales $180,000 San Francisco (SF) Segment Total $360,000 $540,000 Variable expenses 96,000 240,000 336,000 Direct fixed expenses 24,000 30,000 54,000 Indirect fixed expenses 72,000 Assets (investment) used to generate operating income for the two segments are shown below. Los Angeles Segment Assets directly used by and identified with the segment $180,000 San Francisco Segment $360,000 a. Prepare a segmented income statement in good format showing the contribution margin of each segment, the contribution to indirect expenses of each segment, and the total income of California, Inc. b. Determine the return on investment for evaluating (1) the earning power of the entire company and (2) the performance of each segment. c. Comment on the results of part (b)