• The sales volume, sales price, and purchase price data follow:

	Las Vegas				Reno				Sacramento
Sales volume		38,100	units			42,100	units			46,440	units
Unit selling price	$	29.00			$	27.50			$	25.25
Unit purchase price		13.75				13.75				17.25

• The following expenses were incurred for sales commissions, local advertising, property taxes, management salaries, and other noncontrollable (but traceable) costs:

	Las Vegas				Reno				Sacramento
Sales commissions		7	%			7	%			7	%
Local advertising	$	17,600			$	38,500			$	105,000
Local property taxes		7,300				3,550				12,300
Sales manager salary										64,500
Store manager salaries		52,000				69,500				79,000
Other noncontrollable costs		9,800				7,450				37,700

1. Local advertising decisions are made at the store manager level. The sales managers salary in Sacramento is determined by the Sacramento store manager; in contrast, store manager salaries are set by Show-Offs vice president.

• Nontraceable fixed corporate expenses total $343,450.
• The company uses a responsibility accounting system.

Required: 1. Assume the role of Judson Wyatt and prepare a segmented income statement for Show-Off.

the options provided in the drop-down to categorize the numbers are:

• Common fixed expenses
• Cost of goods sold
• Local advertising
• Local property taxes
• Other noncontrollable costs
• Sales commissions
• Sales manager salary
• Sales revenue
• Store manager salaries

Assume the role of Judson Wyatt and prepare a segmented income statement for Show-Off. (Round your answers to the nearest whole dollar.) Show-Off, Inc. Las Vegas Reno Sacramento Sales revenue Variable operating expenses: Cost of goods sold Sales commissions Other noncontrollable costs Total $ 0 $ 0 $ S Oo Oo $ 0 $ 0 $ $ Segment contribution margin Fixed expenses controllable by segment manager: Total $ 0 $ 0 S 0 $ 0 $ 0 $ 0 $ 0 $ 0 Profit margin controllable by segment manager Fixed expenses traceable to segment, but controllable by others: Total $ 0 $ $ $ Oo olo Segment profit margin $ 0 $ $ $ Operating income $ 0 $ Common fixed expenses Cost of goods sold Local advertising Local property taxes $ $ Profit margin controllable by segment manager Fixed expenses traceable to segment, but controllable by others