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: High-End Personal Handheld Speakers Computers Devices Total Sales (in units) 310,000 520,000 410,000 Price (per unit) $ 2,000 $ 1,220 $ 345 Variable costs per unit: Direct materials $ 440 $ 440 $ 85 Direct labour 150 80 15 Overhead 110 70 35 Shipping 90 20 8 Sales commissions 100 30 6 Direct fixed costs Salaries $ 55,010,000 $ 64,810,000 $ 34,580,000 Utilities 36,860,000 55,750,000 10,720,000 Depreciation 52,730,000 153,900,000 25,940,000 Common fixed costs. Corporate salaries $ 28,680,000 Building depreciation 23,920,000 Legal & accounting 35,470,000 Other 10,720,000 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%).) PRAIRIE ELECTRONICS Segment Performance Report Profit Centres High-End Personal Speakers Computers Handheld Devices Total Company Less Variable costs Less: Variable costs: Total variable expenses Less Direct fixed costs Total fixed expenses Less: Common fixed costs Total common fixed costs % % % % % % % % % % 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 Speakers Computers Handheld Devices Total Company Less: Common fixed expenses Allocated portion Net income (loss)