Cullumber, 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 Mark, that his division earned money for the company. Following is the most recent financial analysis for each division: Weak Average Strong Sales revenue $125,100 $451,500 $501,400 Variable expenses 58,700 246,300 309,300 Contribution margin 66,400 205,200 192,100 Direct expenses 37,100 78,200 110,100 Allocated expenses 69,600 69,600 69,600 Operating income $(40,300) $57,400 $12,400 (a) Prepare a revised income statement showing the segment margin for each division. Weak $ $ $ $ Average $