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)		250,000			460,000			350,000
Price (per unit)	$	1,600		$	1,160		$	285
Variable costs per unit:
Direct materials	$	440		$	430		$	50
Direct labour		110			150			20
Overhead		70			140			40
Shipping		50			90			2
Sales commissions		60			100			9
Direct fixed costs:
Salaries	$	42,550,000		$	24,500,000		$	24,380,000
Utilities		28,510,000			22,690,000			7,570,000
Depreciation		40,790,000			57,390,000			18,290,000
Common fixed costs:
Corporate salaries										$	20,220,000
Building depreciation											16,870,000
Legal & accounting											25,000,000
Other											8,860,000

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.)

3-b. This part of the question is not part of your Connect assignment.