Provided below are the marketing segment sales for Caterpillar, Inc., for a recent year.

In addition, assume the following information:

a. Use the sales information and the additional assumed information to prepare a contribution margin by segment report. Round to two decimal places. In addition, calculate the contribution margin ratio for each segment as a whole percent, rounded to one decimal place.
b. Prepare a table showing the manufacturing margin, dealer commissions, and variable promotion expenses as a percent of sales for each segment. Round whole percent€™s to one decimal place.
c. Use the information in (a) and (b) to interpret the segmentperformance.

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Caterpillar, Inc. Machinery and Engines Marketing Segment Sales (in millions) Building Large Pwer Marine & Petroleum Construction CatCore Earth- Electric Products Japan Components moving Power Exavation Sysæms Logistics Power Mining Turbines Sales 2217 1,225 $1,234 $5,045 $2,847 562 2,85 9 2132 S395 S3 321 Building Large Power Marine & Petroleum Construction Cat Ce Earth- Electric Products Japan Components moving Power Excavation Systerns Logistics Power Mining Turbines Variable cost of goods sold asapercent of sales 45% Dealer commissions as a percent of sales 996 Variable promotion expenses (in millions)310 55% 51% 5496 10% 60200 52% 6% 600 49% 53% 50% 50% 52% 48% 1196 % 8% 896 5% 10% 9% 7% 9% 0 300 270480400