Themarketing segmentsales forCaterpillar Inc. (CAT)for a recent year follow:

Caterpillar Inc.

Machinery and Engines Marketing Segment Sales

(in millions)Building

Construction

Products

Cat

Japan

Core

Components

Earth

moving

Electric

Power

ExcavationLarge

Power

Systems

LogisticsMarine &

Petroleum

Power

Mining

TurbinesSales$2,217$1,225$1,234$5,045$2,847$4,562$2,885$659$2,132$3,975$3,321

In addition, assume the following information:

Building

Construction

Products

Cat

Japan

Core

Components

Earth

moving

Electric

Power

ExcavationLarge

Power

Systems

LogisticsMarine &

Petroleum

Power

Mining

TurbinesVariable cost of goods sold as a percent of sales45%55%49%51%54%52%53%50%50%52%48%Dealer commissions as a percent of sales9%11%8%8%10%6%5%10%9%7%9%Variable promotion expenses (in millions)31012015060020060030075270480400

a.Use the sales information and the additional assumed information to acontribution marginby segment report.Round answers to two decimal places, except for contribution margin ratio, which should be rounded to one decimal place. Enter all amounts as positive numbers.

b.table showing themanufacturing margin, dealer commissions, and variable promotion expenses as a percent of sales for each segment.Round percents to one decimal place, if required.Enter all amounts as positive numbers.