some of my response are wrong please ignore

Millard Corporation is a wholesale distributor of office products. It purchases office products from manufacturers and distributes th in the West, Central, and East regions. Each of these regions is about the same size and each has its own manager and sales staff. The company has been experiencing losses for many months. In an effort to improve performance, management has requested th the monthly income statement be segmented by sales region. The company's first effort at preparing a segmented income statem for May is given below. West $ 312,000 Sales Region Central East $ 797,000 $ 702,000 Sales Regional expenses (traceable): Cost of goods sold Advertising Salaries Utilities Depreciation Shipping expense Total regional expenses Regional income (loss) before corporate expenses Corporate expenses: Advertising (general) General administrative expense Total corporate expenses Net operating income (loss) 97,000 104,000 57,000 8,800 19,000 12,000 297,800 14,200 244,000 242,000 54,000 15,900 34,000 27,000 616,900 180,100 314,000 244,000 114,000 14,200 28,000 45,000 759,200 (57,200) 15,000 22,000 37,000 $ (22,800) 41,000 22,000 63,000 $ 117,100 37,000 22,000 59,000 $(116,200) The cost of goods sold and shipping expense are both variable. All other costs are fixed. Required: 3. Prepare a new contribution format segmented income statement for May. (Round percentage answers to 1 decimal place.) Total Company West Central East Amount % Amount % Amount % Amount % 100.0 100.0 100.0 100.0 Variable expenses: 31.4 30.5 36.4 4.7 45.3 5.3 5.4 3.91 Total variable expenses 0 41.1 0 36.8 0 34.4 0 50.6 0 58.9 0 63.2 0 65.6 0 49.4 Traceable fixed expenses: 32.6 34.6 30.4 34.2 11.8 18.3 6.4 2.2 2.9 6.7 2.1 3.9 15.1 2.0 3.7 4.3 55.0 Total traceable fixed expenses 0 50.9 0 62.5 0 42.8 110.0 old 0 8.0 $ 0 0.7 $ 0 22.8 $ (60.6) Common fixed expenses: Total common fixed expense 0 0.0 Net operating income (loss) $ 0 8.0