Shoe Shock Innovations manufactures athletic shoe inserts that cushion the foot and reduce the impact of exercise on the joints. The company has two divisions, Sole Inserts and Heel Inserts. A segmented income statement from last month follows. Sole Inserts Division Heel Inserts Division Total Shoe Shock Sales revenue $493,900 $2,550,000 $3,043,900 Less variable expenses 318,000 2,048,000 2,366,000 Contribution margin 175,900 502,000 677,900 Less traceable fixed expenses 121,400 349,800 471,200 Segment margin $54,500 $152,200 206,700 Common fixed costs 170,600 Net operating income $36.100 Elizabeth Brown is Shoe Shock's sales manager. Although this statement provides useful information, Elizabeth wants to know how well the company's two distribution channels, specialty footwear stores and drug stores, are performing. Marketing data indicates that 35% of sole inserts and 60% of heel inserts are sold through specialty footwear stores. A recent analysis of corporate fixed costs revealed that 40% of all fixed costs are traceable to specialty footwear stores and 55% of all fixed costs to drug stores.