The results of operations for Alan Company's two segments in 2009 follow: Segment 1 Segment 2 Total Sales $ 90,000 $ 135,000 $ 225,000 Variable expenses 63,000 81,000 144,000 Fixed expenses: Direct 9,000 25,200 34,200 Indirect 12,600 The company has total operating assets of USD 315,000; USD 288,000 of these assets are identified with particular segments as follows: Segment 1 Segment 2 Assets directly used by and identified $ 108,000 $ 180,000 with the segment a. Prepare a statement showing the contribution margin, contribution to indirect expenses for each segment, and the total income for Alan Company. b. Determine the return on investment for each segment and then for the entire company. c. Comment on the results of (a) and (b)