Segment Profitability Analysis Provided below are the marketing segment sales for Caterpillar, Inc., for a recent year Caterpillar, Inc. Machinery and Engines Marketing Segment Sales (in millions) Building Large Marine & Construction Cat Core Earth- Electric Power Petroleum Products Japan Components moving Power Excavation Systems Logistics Power Mining Turbines Sales $2,217 $1,225 $1,234 $5,045 $2,847 $4,562 $2,885 $659 $2,132 $3,975 $3,321 In addition, assume the following information: Building Large Marine & Core Earth Electric Power Petroleum Construction Cat Products Japan Components moving Power Excavation Systems Logistics Power Mining Turbines Variable cost of goods sold 53% 50% as a percent of sales 45% 55% 49% 51% 54% 52% 50% 52% 48% Dealer commissions as a percent of sales 8% 10% 9% 11% 8% 6% 596 10% 99% 7% 9% Variable promotion expenses (in millions) 300 310 120 150 600 200 600 75 270 480 400