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Millard Corporation is a wholesale distributor of office products. It purchases office products from manufacturers and distributes them in the West, Central, and East regions. Each of these regions is about the same size and each has its own manager and sales staff.

The company has been experiencing losses for many months. In an effort to improve performance, management has requested that the monthly income statement be segmented by sales region. The companys first effort at preparing a segmented income statement for May is given below.

	Sales Region
	West				Central			East
Sales	$	313,000			$	796,000		$	701,000
Regional expenses (traceable):
Cost of goods sold		94,000				238,000			318,000
Advertising		102,000				242,000			241,000
Salaries		57,000				60,000			111,000
Utilities		9,200				16,200			13,700
Depreciation		18,000				35,000			29,000
Shipping expense		14,000				28,000			42,000
Total regional expenses		294,200				619,200			754,700
Regional income (loss) before corporate expenses		18,800				176,800			(53,700	)
Corporate expenses:
Advertising (general)		14,000				38,000			35,000
General administrative expense		22,000				22,000			22,000
Total corporate expenses		36,000				60,000			57,000
Net operating income (loss)	$	(17,200	)		$	116,800		$	(110,700	)

The cost of goods sold and shipping expense are both variable. All other costs are fixed.

Prepare a new contribution format segmented income statement for May. (Round percentage answers to 1 decimal place.)

	Total Company West Central East Amount % Amount % Amount % Amount % Variable expenses: Total variable expenses Traceable fixed expenses: Total traceable fixed expenses Common fixed expenses: Total common fixed expense Net operating income (loss)

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