Segment Contribution Margin Analysis which are indicated in parentheses. Time Warner, Inc. Assume that the variable costs as a percent of sales for each segment are as follows: 5,688.7 to 5,689 ). Round contribution margin ratio to the nearest whole percent for each segment from the information given. Assume that the variable costs as a percent of sales for each segment are as follows: 5,688.7 to 5,689 ). Round contribution margin ratio to the nearest whole percent for each segment from the information given. b. Does your answer to (a) mean that the other segments are more profitable businesses? The higher contribution margin ratio of a segment should not be interpreted as being the profitable segment. If the volume of business is not sufficient to exceed the break-even point, then the segments would be . In the final analysis, the fixed costs also should be considered in determining the overall profitability of the segments. The shows how sensitive the profit will be to changes in volume