Problem 10-26 Shoe Shock Innovations manufactures athletic shoe inserts that cushion the foot and reduce the impact of exercise on the joints. The company has two divisions, Sole Inserts and Heel Inserts. A segmented income statement from last month follows. Sole Inserts Division Heel Inserts Division Total Shop Shock Sales revenue Less variable expenses Contribution margin Less traceable fixed expenses Segment margin Common fixed costs Net operating income $492,900 $2,524,000 $3,016,900 2,027,000 2,340,000 676,900 474,800 202,100 170,700 $31,400 313,000 179,900 124,900 $55,000 497,000 349,900 $147,100 Chris Kelly is Shoe Shock's sales manager. Although this statement provides useful information, Chris wants to know how well the company's two distribution channels, specialty footwear stores and drug stores, are performing. Marketing data indicates that 20% of sole inserts and 75% of heel inserts are sold through specialty fo specialty footwear stores and 45% of all fixed costs to drug stores