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 Weak Average Strong $126,600 $341,100 $545,600 54,900 194,900 306,800 71,700 146,200 238,800 39,000 79,300 110,400 54,400 54,400 54,400 $(21,700) $12,500 $74,000 Operating income Prepare a revised income statement showing the segment margin for each division. Weak Average Strong Total $ $ $