Countywide Cable Services, Inc. is organized with three segments: Metro, Suburban, and Outlying. Data for these segments for the year just ended follow.

In addition to the expenses listed above, the company has $95,000 of common fixed expenses.
Income-tax expense for the year is $145,000.
Required:
1. Prepare a segmented income statement for Countywide Cable Services, Inc. Use the contribution format?
2. Build a spreadsheet: Construct an Excel spreadsheet to solve the preceding requirement. Show how the solution will change if the following information changes: the sales revenues were $950,000 and $815,000 for Metro and Suburban, respectively?

Metro Suburban $800,000 150,000 320,000 200,000 Outlying $400,000 100,000 150,000 90,000 $1,000,000 Service revenue Variable expenses Controllable fixed expenses Fixed expenses controllable by others.. 200,000 400,000 230,000