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) 370,000 580,000 470,000 Price (per unit) $ 1,800 $ 1,280 $ 405 Variable costs per unit: Direct materials $ 430 $ 450 $ 20 Direct labour 130 150 20 Overhead 90 140 15 Shipping 70 90 2 Sales commissions 80 100 4 Direct fixed costs:

Salaries$68,330,000 $25,860,000 $46,530,000 Utilities 45,790,000 39,390,000 24,430,000 Depreciation 65,490,000 91,590,000 34,900,000 Common fixed costs: Corporate salaries $38,590,000Building depreciation 72,190,000Legal & accounting 47,740,000Other 13,080,000

Required:

1. & 2. Prepare a segmented performance report; Compute the contribution margin percentage and segment margin percentage.

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.)