Sales Variable expenses Contribution margin Traceable fixed expenses Region segment margin Income Statement Common fixed expenses not traceable to regions Net operating income Total Company East West $ 2,847,000 $ 730,000 $2,117,000 1,755,000 450,000 1,305,000 1,092,000 280,000 812,000 748,000 556,205 191,795 344,000 $ (276,205) $ 620,205 66,923 $ 277,077