Prairie Electronics, located in Regina, manufactures three product lines: (1) highend speakers, (2) personal computers, and (3) handheld devices. For 2020, it compiled the following budgeted data: Highend Personal Handheld Speakers Computers Devices Total Sales (in units) 300,000 510,000 400,000 Price (per unit) $ 1,700 $ 1,210 $ 335 Variable costs per unit: Direct materials $ 450 $ 430 $ 15 Direct labour 120 120 25 Overhead 80 110 50 Shipping 60 60 4 Sales commissions 70 70 4 Direct fixed costs: Salaries $52,870,000 $ 63,040,000 $32,760,000 Utilities 35,430,000 49,370,000 10,160,000 Depreciation 50,680,000 101,070,000 24,570,000 Common fixed costs: Corporate salaries $27,170,000 Building depreciation 22,660,000 Legal & accounting 33,600,000 Other 9,210,000 Requhed: 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 12396).) Less: Variable costs: Building depreciation Total variable expenses $ 0 $ 0 $ 0 $ 0 Less: Direct fixed costs Total fixed expenses $ 0 $ 0 $ 0 $ 0 Less: Common fixed costs Total common fixed costs $ 0 % % % % %Total common fixed costs $ 0 % % % % 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.) PRAIRIE ELECTRONICS Profit Centres High-end Personal Handheld Total Speakers Computers Devices Company Less: Common fixed expenses Allocated portion Net income (loss)