Segrrent Contribution Margin Analysis parentheses. Assume that the variabie costs as a percent of sales for each segment are as follows: 5,688.7 to 5,689). Round contribution margin ratio to whole percents 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 margitl ratio of a segment should noc be interpreted as being the profitable segment. If the volume of business is not sufficient to exceed the break-even point, thes the segments would be In the final analysis, the fixed costs also should be considered in determining the bverall profitability of the segments. The shows how sensitive the profit will be to changes in volurne