Sales

$ $227,500$

Variable expenses

$91,000$

Contribution margin

$136,500$

Traceable fixed expenses

$15,000$

Segment margin

$$121,500$

The Corporate Subscriptions segment, which accounts for $20\%$ of mobile sales and has a variable expense ratio of $47\mathrm{.}6\%,$ refers to companies that purchase ice cream for their employees one day a month, every month of the year. The Food Truck segment, which accounts for $28\%$ of mobile sales and has a variable expense ratio of $42\mathrm{.}0\%,$ includes selling ice cream at festivals, private venues, and local microbreweries. The Catered Events segment, which accounts for $52\%$ of mobile sales and has a variable expense ratio of $36\mathrm{.}0\%,$ includes pre$-$purchased ice cream deliveries for weddings, birthday parties, graduation parties, etc. All of the mobile sales$$ fixed expenses are common fixed expenses that could only be avoided by discontinuing all mobile sales. Prepare a contribution format segmented income statement that divides Annie$$s Homemade$$s mobile sales into three segments: Corporate Subscriptions, Food Truck, and Catered Events.