Prairie Electronics, located in Regina, manufactures three product lines: (1) high-end speakers, (2) personal computers, and (3) handheld devices. For 2020, it compiled the following budgeted data:

High-end SpeakersPersonal ComputersHandheld DevicesTotalSales (in units) 270,000 480,000 370,000 Price (per unit)$1,500 $1,180 $305 Variable costs per unit: Direct materials$450 $390 $55 Direct labour 100 80 25 Overhead 60 70 50 Shipping 40 20 3 Sales commissions 50 30 6 Direct fixed costs: Salaries$46,610,000 $60,850,000 $27,590,000 Utilities 31,230,000 105,310,000 8,560,000 Depreciation 44,680,000 100,760,000 20,690,000 Common fixed costs: Corporate salaries $22,880,000Building depreciation 19,080,000Legal & accounting 28,290,000Other 9,760,000

Required:

1. & 2. Prepare a segmented performance report; Compute the contribution margin percentage and segment margin percentage. (Round "Percentage" answers to 1 decimal place, (i.e., 0.123 should be considered as 12.3%).)

3-a. Allocate the common fixed expenses equally to the three segments and prepare a performance report. (Negative amounts should be indicated with a minus sign.)