Segment centritution Margin Arailywa which are indicated in parenthesesi Assume that the variable costs as a percent of sales for each segment are as follews: (for example, roand 5,688.7 to 5,689 ). Round contribution margin ratio to whole percents for each segment fram the information given. nssume that the variable costs as a percent of sales for each sedment are as follows ? (for example, round 5,688,7 to 5,689 ). Round contribution margin ratio to whole percents for each seament from the information given. b. Does your answer to (a) mean that the other segments are more protitable businesses? The higher contribution margin rotio of a segment should not be interpreted as being the profitabie segment. If the voiume of businest bi hot wumifient to exceed the break-even point, then the segments would be In the findl analysis, the fixed costs also should be conaidered in cetermining the overalil profitablity of the segments. The shows how sensitive the profit will be to changes in voluate