Show-Off, Inc., sells merchandise through three retail outlets-in Las Vegas, Reno, and Sacramento-and operates a general corporate headquarters in Reno. A review of the company's income statement indicates a record year in terms of sales and profits. Management, though, desires additional insights about the individual stores and has asked that Judson Wyatt, a newly hired intern, prepare a segmented income statement. The following information has been extracted from Show-Off's accounting records: The sales volume, sales price, and purchase price data follow. Sales volume Unit selling price Las Vegas 37,000 units $12.00 5.50 Reno 41,000 units $11.00 5.50 Sacramento 46,000 units $9.50 Unit purchase price 6.00 The following expenses were incurred for sales commissions, local advertising, property taxes, management salaries, and other noncontrollable (but traceable) costs Sales commissions Sacramento 6% Las Vegas 6% Reno 6% $ 11,000 4,500 $ 22,000 $48,000 2,000 6,000 32,000 31,000 39,000 38,000 5,800 4,600 17,000 Local advertising Local property taxes Sales manager salary Store manager salaries Other noncontrollable costs Local advertising decisions are made at the store manager level. The sales manager's salary in Sacramento is determined by the Sacramento store manager; in contrast, store manager salaries are set by Show-Off's vice president Nontraceable fixed corporate expenses total $192,300 The company uses a responsibility accounting system. Required: 1. Assume the role of Judson Wyatt and prepare a segmented income statement for Show-Off 2. Identify the probable causes for the nonr