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 John, that his division earned money for the company. Following is the most recent financial analysis for each division: Weak Average Strong $126,800 $445,500 $514,600 Sales revenue Variable expenses Contribution margin 53,300 245.100 306,500 73,500 200,400 208,100 Direct expenses 31,600 71,800 119,000 Allocated expenses 67,200 67,200 67,200 Operating income $125,300) $61,400 $21.900 (a) Prepare a revised income statement showing the segment margin for each division. Weak Average Strong $ . Textbook and Media