Crane, Inc. operates three divisions, Weak, Average, and Strong. As it turns out, the Weak division has the lowest operating income, and the president wants to close it. Survival of the fittest, I say! was his response when the Weak divisions manager, insisted Matthew, that his division earned money for the company. Following is the most recent financial analysis for each division:

		Weak			Average		Strong
Sales revenue		$125,000			$456,500		$505,300
Variable expenses		51,700			247,300		303,600
Contribution margin		73,300			209,200		201,700
Direct expenses		30,300			78,700		117,700
Allocated expenses		71,600			71,600		71,600
Operating income		$(28,600)			$58,900		$12,400

(a)

Prepare a revised income statement showing the segment margin for each division.

		Weak		Average		Strong		Total
select an income statement item Operating incomeVariable expenseSalesAllocated expenseContribution marginSegment marginDirect costs		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select an income statement item Operating incomeDirect expenseAllocated expenseSalesSegment marginVariable expenseContribution margin		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a summarizing line for the first part Contribution marginOperating incomeSalesAllocated expenseSegment marginDirect expenseVariable expense		enter a total amount for the first part		enter a total amount for the first part		enter a total amount for the first part		enter a total amount for the first part
select an income statement item Operating incomeContribution marginAllocated expenseSalesVariable expenseDirect expenseSegment margin		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a summarizing line for the second part Segment marginVariable expenseContribution marginDirect expenseSalesAllocated expenseOperating income		$enter a total amount for the second part		$enter a total amount for the second part		$enter a total amount for the second part		enter a total amount for the second part
select an income statement item Segment marginContribution marginOperating incomeVariable expenseSalesAllocated expenseDirect expense								enter a dollar amount
select a closing name for this statement Direct expenseSegment marginAllocated expenseOperating incomeContribution marginVariable expenseSales								$enter a total amount for this statement