Countywide Cable Services, Inc. is organized with three segments: Metro, Suburban, and Outlying. Data for these segments for the year just ended follow Metro Suburban Outlying Service revenue Variable expenses Controllable fixed expenses Fixed expenses controllable by others $970,000 770,000 $370,000 104,000 276,000 154,000 154,000 356,000 184,000 54,000 106,000 44,000 In addition to the expenses listed above, the company has $55,000 of common fixed expenses. Income-tax expense for the year is $255,000