Stanley Corporation is a wholesale distributor of office products. It purchases office products from manufacturers and distributes them 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 that the monthly income statement be segmented by sales region. The companys first effort at preparing a segmented income statement for May is given below.

	Sales Region
	West				Central			East
Sales	$	310,000			$	797,000		$	698,000
Regional expenses (traceable):
Cost of goods sold		90,000				238,000			314,000
Advertising		106,000				236,000			238,000
Salaries		52,000				55,000			107,000
Utilities		9,100				16,200			13,500
Depreciation		19,000				34,000			28,000
Shipping expense		17,000				25,000			36,000
Total regional expenses		293,100				604,200			736,500
Regional income (loss) before corporate expenses		16,900				192,800			(38,500	)
Corporate expenses:
Advertising (general)		12,000				43,000			36,000
General administrative expense		21,000				21,000			21,000
Total corporate expenses		33,000				64,000			57,000
Net operating income (loss)	$	(16,100	)		$	128,800		$	(95,500	)

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.)

Central Total Company Amount % West Amount East Amount % Amount % Variable expenses: Total variable expenses 0 0. 0 0 0. 0 0 0. 0 0 0.0 0 0. 00 0. 00 0. 00 0.0 Traceable fixed expenses: Total traceable fixed expenses 0 0 0 0 0 0 0 0 0. 0 0 $ 0 0. 0.0 5 0 0. 0.0 5 0 0.0 0.0 Common fixed expenses: Total common fixed expense Net operating income (loss)