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	$ 313,000	$ 804,000	$ 696,000
Regional expenses (traceable):
Cost of goods sold	95,000	243,000	316,000
Advertising	103,000	238,000	243,000
Salaries	59,000	60,000	114,000
Utilities	8,600	16,100	13,700
Depreciation	25,000	32,000	27,000
Shipping expense	14,000	27,000	44,000
Total regional expenses	304,600	616,100	757,700
Regional income (loss) before corporate expenses	8,400	187,900	(61,700)
Corporate expenses:
Advertising (general)	15,000	38,000	38,000
General administrative expense	21,000	21,000	21,000
Total corporate expenses	36,000	59,000	59,000
Net operating income (loss)	$ (27,600)	$ (128,900)	$ (120,700)

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.)