Wingate Company, a wholesale distributor of electronic equipment, has been experiencing losses for some time, as shown by its most recent monthly contribution format income statement: Sales {:[$],[" Variable expenses "]:} Contribution margin 762,000 Fixed expenses 866,720 Net operating income (loss) 953,000 In an effort to resolve the problem, the company would like to prepare an income statement segmented by division. Accordingly, the Accounting Department has developed the following information: Division East Central West Sales $ $ $ Variable expenses as a 408,000 650,000 570,000 percentage of sales 56% 39% 49% Traceable fixed expenses $ $ 206,000 Required: Prepare a contribution format income statement segmented by divisions. 2-a. The Marketing Department