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 division's manager insisted that his division earned money for the company. Following is the most recent financial analysis for each division: Sales revenue Variable expenses Contribution margin Direct expenses Allocated expenses Operating income Weak $126,600 54,900 71,700 39,000 54,400 $(21,700) Average Strong $341,100 $545,600 194,900 306,800 146,200 238,800 79,300 110,400 54,400 54,400 $12,500 $74,000 Prepare a revised income statement showing the segment margin for each division. Weak Average Strong Total Direct costs Segment margin Contribution margin Variable expense Allocated expense Operating income Sales