Bell Electrical Services is organized into three division: Metro, Suburan and Regional. Data for these divisions for last year were as follows:

In addition to the expenses listed above, the company had $90 000 of common fixed expenses. Income tax expense for the year was $490 000.
Required:
1. Prepare a profit statement for Bell Electrical Services using Excel that highlights the profitability performance of the three business units and the business unit managers. Use the contribution format.
2. Show how the solution will change if the following information changes: the sales revenues were $1 920 000 and $1 560 000 for Metro and Suburban, respectively?

Regional Metro Suburban Service revenue Variable expenses Controllable fixed expenses $1 900 000 300 000 $1 500 000 $700 000 100 000 200 000 700 000 200 000 540 000 Fixed expenses controllable by others 360 000 80 000 300 000