Wingate Company, a wholesale distributor of electronic equipment, has been experiencing losses as shown by its most recent monthly contribution format income statement: Sales $ 1,531,000 Variable expenses 591,380 Contribution margin 939,620 Fixed expenses 1,034,000 Net operating income (loss) $ (94,380) In an effort to resolve the problem, the company wants to prepare an income statement segmented by division. Accordingly, the Accounting Department provided the following information: Division East Central West Sales $ 351,000 $ 670,000 $ 510,000 Variable expenses as a percentage of sales 58% 32% 34% Traceable fixed expenses $ 257,000 $ 331,000 $ 192,000 Required: 1. Prepare a contribution format income statement segmented by divisions. 2-a. The Marketin