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: Weak Average Strong Sales revenue $125,000 $348,400 $505,300 Variable expenses 51,700 199,900 303,600 Contribution margin 73,300 148,500 201,700 Direct expenses 30,300 78,700 117,700 Allocated expenses 59,400 59,400 59,400 Operating income $(16,400) $10,400 $24,600 Prepare a revised income statement showing the segment margin for each division Weak Average Strong Total 4 4 +