West $ 311,000 Sales Region Central $ 804,000 East $ 701,000 Sales Regional expenses (traceable): Cost of goods sold Advertising Salaries Utilities Depreciation Shipping expense Total regional expenses Regional income (loss) before corporate expenses Corporate expenses: Advertising (general) General administrative expense Total corporate expenses Net operating income (loss) 94,000 102,000 54,000 9,000 19,000 13,000 291,000 20,000 237,000 238,000 57,000 15,700 29,000 26,000 602,700 201,300 313,000 237,000 109,000 13,700 30,000 35,000 737,700 (36,700) 12,000 19,000 31,000 $ (11,000) 37,000 19,000 56,000 (145,300) 35,000 19,000 54,000 $ (90,700) The cost of goods sold and shipping expense are both variable. All other costs are fixed. West Central East Total Company Amount % Amount % Amount % Amount % Sales Variable expenses: Cost of goods sold Shipping expense 0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0 0.0 0 0.0 0 0.0 Total variable expenses Contribution margin Traceable fixed expenses: Advertising Salaries Utilities Depreciation Total traceable fixed expenses 0 0.0 0 0 0.0 0 0.0 0 0.0 0 0.0 $ 0 0.0 $ 0 0.0 $ 0 0.0 Common fixed expenses: Total common fixed expense 0 0 0.0 Net onerating income (loss) $ 0 0.0