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. Unit purchase price Las Vegas 38,200 units $ 30.00 14.25 Reno 42,200 units $ 28.50 14.25 Sacramento. 46,480 units $ 26.25 18.00 The following expenses were incurred for sales commissions, local advertising, property taxes, management salaries, and other noncontrollable (but traceable) costs: Las Vegas, Reno Sacramento Sales commissions: 81 Local advertising $17,700 Local property taxes 7,350 $39,000 3,600 $100,000 12,600 Sales manager salary 66,000 Store manager salaries 52,500 70,500 81,000 other noncontrollable costs 9,900 7,500 38,700 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 $348,450. .The company uses a responsibility accounting system.