Segment Analysis

Back Country Life, Inc., does business in two product segments, Camping and Fishing. The following annual revenue information was determined from the accounting system's invoice information:

	2016		2015
Camping	$280,000		$240,000
Fishing	140,000		160,000
Total revenue	$420,000		$400,000

Prepare a horizontal analysis of the segments. If required, round percentages to one decimal place. Enter negative values as negative numbers.

Back Country Life, Inc.
Horizontal Analysis
For the Years 2015 and 2016
	2016	2015	Difference - Amount	Difference - Percent
Camping	$280,000	$240,000	$	%
Fishing	140,000	160,000		%
Total revenue	$420,000	$400,000	$	%

Prepare a vertical analysis of the segments. If required, round percentages to one decimal place.

Back Country Life, Inc.
Vertical Analysis
For the Years 2015 and 2016
	2016 Amount	2016 Percent	2015 Amount	2015 Percent
Camping	$280,000	%	$240,000	%
Fishing	140,000	%	160,000	%
Total revenue	$420,000	%	$400,000	%