Delta Aluminums management is considering eliminating product B, which has been showing a loss for several years. The companys annual income statement is as follows:

A		B		C		Total
Sales		$2,289,000		$1,410,000		$1,810,800		$5,509,800
Variable expenses		1,490,000		800,500		1,084,800		3,375,300
Contribution margin		$799,000		$609,500		$726,000		$2,134,500
Advertising expense		$612,000		$525,000		$521,000		$1,658,000
Depreciation expense		17,000		10,400		20,500		47,900
Corporate expenses		85,500		81,200		106,800		273,500
Total fixed expenses		$714,500		$616,600		$648,300		$1,979,400
Operating income		$84,500		$-7,100		$77,700		$155,100

Advertising expense - Specific to each product. Depreciation expense - Specific to each product; no other use available, no resale value. Corporate expenses - Allocated based on number of employees.

Restate the income statement in segament margin format.

A b c

	$		$
	$		$

Please choose one for each column and fill in on the chart :

Column 1:operating profit, Sales, Variable expenses, Contribution Margin, Advertising, Deperciation, Common Fixed, Direct Fixed, Segment Margin.

Column 2: Depreciation, Segment margin, Direct Fixed, Operatiing profit, Advertising, Sales, Variable expenses, Common fixed,Contribution margin.

Column 3: Contribution margin, Operating profit, Sales, Direct fixed, Advertising, Depreciation, Segment margin, Common Fixed, Variable expenses.

Column 4: Add or Less / Variable expenses, Sales, Advertising, Common Fixed, Depreciation, Segment margin, Operating Profit, Contribution margin, Direct fixed.

Column 5:Common fixed, Direct fixed, Sales, Variable expenses, Operating profit, Advertisting, Contribution Margin, Segment margin, Depreciation,

Column 6: Sales, Variable expenses, Direct fixed, Common Fixed, Contribution margin, Advertising, Depreciation, Segment margin, Operating profit.

Column 7: Sales, Operating Profit, Common fixed, Variable expenses, Contribution margin, Advertising, Deperciation, Segment margin

Column 8: Add or Less / Direct fixed, Depreciation Contrbution margin, Advertising, Segment margin, Common fixed, Variable expense.

Column 9: Operating profit, Segment margin, Sales, Depreciation, Direct fixed, Contribution margin, variable expenses, Advertising, Common fixed,

Please add a total column to the chart. and the total for each column.