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)		440,000			650,000			540,000
Price (per unit)	$	1,500		$	1,350		$	475
Variable costs per unit:
Direct materials	$	380		$	450		$	95
Direct labour		110			150			30
Overhead		70			140			40
Shipping		50			90			3
Sales commissions		60			100			7
Direct fixed costs:
Salaries	$	84,980,000		$	89,650,000		$	62,700,000
Utilities		56,940,000			50,200,000			19,450,000
Depreciation		81,450,000			103,720,000			47,030,000
Common fixed costs:
Corporate salaries										$	52,000,000
Building depreciation											43,380,000
Legal & accounting											64,330,000
Other											17,650,000

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.