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:

1. 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%).)

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

High-end Speakers 360,000 1,500 $ Total Personal Computers 570,000 1,270 $ Handheld Devices 460,000 395 $ $ 380 100 400 110 70 50 60 90 80 15 35 5 7 40 50 Sales (in units) Price (per unit) Variable costs per unit: Direct materials Direct labour Overhead Shipping Sales commissions Direct fixed costs: Salaries Utilities Depreciation Common fixed costs: Corporate salaries Building depreciation Legal & accounting Other $66,050,000 44, 260,000 63,300,000 $ 73,970,000 $44, 420,000 67,910,000 13,770,000 138,560,000 33, 310,000 $46,840,000 70,740,000 65,570,000 26,490,000