Prairie Electronics, located in Regina, manufactures three product lines: (1) high-end speakers, (2) personal computers, and (3) handheld devices. For 20X5, it compiled the following budgeted data: Total High-End Speakers 300,000 1.700 Personal Computers 510,000 1.210 Handheld Devices 400,000 335 450 120 80 60 430 120 110 60 70 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 $ 52.870,000 35.430.000 50.680.000 $ 63,040,000 49.370,000 101.070.000 $ 32.760,000 10.160.000 24,570,000 $ 27.170.000 22.660.000 33.600.000 9 210.000 en Pam A Ploth Contres 510,000,000 817.100.000 134,000,000 705,700,000 Sales revenues Less: Variable costs: Direct materials Direct labour Overhead Shipping Sales commissions 135,000,000 36,000,000 24,000,000 18,000,000 21,000,000 $ 21,930,000 61,200,000 56,100,000 30,800,000 35,700,000 $ 0,000,000 10.000.000 20,000,000 1,600,000 1,600,000 162.930,000 107.200,000 100,100,000 50,200,000 58,300,000 Total variable expenses 205,530,000 $ 30,200,000 234,000,000 $ 276.000.000 478.730.000 782,370,000 $ 94,800.000 Contribution margin Less: Direct foced costs 411.570.000 Salaries $ 52,870,000 35.430,000 50,680,000 Utilities $ 63,040,000 49,370,000 101.070,000 $ 32,760,000 10,160,000 24,570,000 148.870.000 04,000,000 176,320,000 Depreciation Total foxed expenses 138.980.000 213.480,000 410,050,000 5 67.490,000 $ 27,310,000 IS 137 020 000 198,000,000 302.420,000 Segment margin Less Common fixed costs Corporate salaries Building depreciation Legal accounting OG $ 27.170.000 22.000.000 33,000,000 Total common fored costs 5 83.430.000 278.000000 Net income 06.7 Contribution margin Segment margin 39.5 % 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.) Answer is complete but not entirely correct. PRAIRIE ELECTRONICS Profit Centres High-End Personal Handheld Total Speakers Computers Devices Company 137,020,000 198.000.000 $27,310,000382 420 000 Segment margin Less: Common fixed expenses Allocated portion 27.810,000 100.210.000 27810.000 170.280,000 27.810,000 83,430.000 $500,000 278.990.000 3 Net income (oss)