The Best Friends Pet Store has three departments: Dogs, Cats and Birds. Sales and variable costs for each department are shown below. Each department has its own fixed costs and takes a one-third (1/3) share of management costs for the store as a whole (as shown in the table below).

Calculate the segment margin for the Dogs department.

Calculate the segment margin for the Cats department.

Dogs $75,000 40% Cats $47,000 35% Birds $22,000 30% Sales Variable costs as a percentage of department sales Departmental fixed costs Department portion of store's total fixed costs $20,000 $10,000 $11,000 $10,000 $9,000 $10,000