Della Brown is the manager of one of the stores in the nationwide EatRite supermarket chain. The following information has been gathered about the performance of Della's store in the most recent quarter:

\begin{tabular}{|c|c|c|}

\hline Operating Departments & Revenue & \begin{tabular}{l}

Contribution- \\

Margin Ratio

\end{tabular} \\

\hline Groceries. & $\$ 600,000$ & $20 \%$ \\

\hline Fresh produce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & 200,000 & $40 \%$ \\

\hline Dry goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & 500,000 & $35 \%$ \\

\hline \multicolumn{3}{|l|}{ Fixed costs controllable by: } \\

\hline Manager of grocery department. . . . . . . . . . . . . . . . . . . & $\$ 50,000$ & \\

\hline Manager of fresh produce department . . . . . . . . . . . . . . & 70,000 & \\

\hline Manager of dry goods department . . . . . . . . . . . . . . . . . . & 80,000 & \\

\hline Store manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & 100,000 & \\

\hline Corporate headquarters . . . . . . . . . . . . . . . . . . . . . . . . . . . & 100,000 & \\

\hline Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & $\$ 400,000$ & \\

\hline

\end{tabular}

Required:
Prepare a segment-margin income statement for corporate headquarters use in evaluating the store manager. I)ella Brown, and which Della can use to evaluate the managers of the three departments within the store.