Please show the calculations for each number, thank you!

4. (10 points) Vulcan Company's contribution format income statement for June is as follows: Vulcan Company Income Statement For the Month Ended June 30 Sales $750,000 Variable expenses 336,000 Contribution margin 414.000 Fixed expenses 378,000 Net operating income S 36,000 Management is disappointed with the company's performance and is wondering what can be done to improve profits. By examining sales and cost records, you have determined the following: The company is divided into two sales regions --- Eastern and Western. The Eastern region recorded $350,000 in sales and $136,000 in variable expenses during June. The remaining sales and variable expenses were recorded in the Western region. Fixed expenses of 130,000 and 118,000 are traceable to the Eastern and Western regions, respectively. The rest of the fixed expenses are common cost to the company. Required: (1) Prepare a contribution format income statement segmented by regions. (2) What insights revealed by this statement should be mentioned to management