3. Total West Central East
Amount % Amount % Amount % Amount %
Sales ...$2,000,000 100.0 $450,000 100.0 $800,000 100.0 $750,000 100.0
Less variable expenses:
Cost of goods sold ... 819,400 41.0 162,900 36.2 280,000 35.0 376,500 50.2
Shipping expense... 77,600 3.9 17,100 3.8 32,000 4.0 28,500 3.8
Total variable expenses ... 897,000 44.9 180,000 40.0 312,000 39.0 405,000 54.0
Contribution margin... 1,103,000 55.1 270,000 60.0 488,000 61.0 345,000 46.0
Less traceable fixed expenses:
Advertising ... 518,000 25.9 108,000 24.0 200,000 25.0 210,000 28.0
Salaries ... 313,000 15.6 90,000 20.0 88,000 11.0 135,000 18.0
Utilities... 40,500 2.0 13,500 3.0 12,000 1.5 15,000 2.0
Depreciation ... 85,000 4.3 27,000 6.0 28,000 3.5 30,000 4.0
Total traceable fixed ex-
penses ... 956,500 47.8 238,500 53.0 328,000 41.0 390,000 52.0
Regional segment margin... 146,500 7.3 $31,500 7.0 $160,000 20.0 $(45,000) (6.0)
Less common fixed expenses
not traceable to the regions:
Advertising (general) 80,000 4.0
General admin. expenses... 150,000 7.5
Total common fixed expenses.. 230,000 11.5
Problem 12-25 (continued)
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