Wildhorse Toys management is considering eliminating product A, which has been showing a loss for several years. The companys annual income statement, is as follows: A B C Total Sales $2,292,000 $1,400,000 $1,818,500 $5,510,500 Variable expenses 1,658,000 600,200 1,091,900 3,350,100 Contribution margin $634,000 $799,800 $726,600 $2,160,400 Advertising expense $530,000 $429,000 $520,000 $1,479,000 Depreciation expense 17,100 10,600 21,900 49,600 Corporate expenses 99,600 80,700 105,600 285,900 Total fixed expenses $646,700 $520,300 $647,500 $1,814,500 Operating income $(12,700) $279,500 $79,100 $345,900 Advertising expense - Specific to each product. Depreciation expense - Specific to each product; no other use available, no resale value. Corporate expenses - Allocated based on number of employees. (a) Restate the income statement in segment margin format.