Countywide Cable Services, Inc., is organized with three segments: Metro, Suburban, and Outlying. Data for these segments for the year just ended follow. Service revenue Metro $1,010,000 Suburban Outlying Variable expenses Controllable fixed expenses Fixed expenses controllable by others $810,000 162,000. 112,000 368,000 288,000 192,000 162,000 $410,000 62,000 118,000 52,000 In addition to the expenses listed above, the company has $75,000 of common fixed expenses. Income-tax expense for the year is $275,000.