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 Speakers		Personal Computers		Handheld Devices		Total
Sales (in units)		400,000		610,000		500,000
Price (per unit)	$	1,500	$	1,310	$	435
Variable costs per unit:
Direct materials	$	430	$	360	$	35
Direct labour		100		80		50
Overhead		60		70		35
Shipping		40		20		10
Sales commissions		50		30		4
Direct fixed costs:
Salaries	$	75,320,000	$	81,650,000	$	53,160,000
Utilities		50,470,000		85,030,000		16,490,000
Depreciation		72,190,000		240,880,000		39,880,000
Common fixed costs:
Corporate salaries							$	44,080,000
Building depreciation								36,780,000
Legal & accounting								54,550,000
Other								14,950,000

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.)