first drop box options:

• Direct labour
• Direct material
• Other revenues
• Sales revenues

second drop box options:

• Add: Common fixed costs
• Add: Traceable fixed costs
• Add: Variable costs
• Less: Common fixed costs
• Less: Traceable fixed costs
• Less: Variable cost

third drop box options:

• Contribution margin
• Contribution loss

4 drop box options:

• Add: Common fixed costs
• Add: Traceable fixed costs
• Add: Variable costs
• Less: Common fixed costs
• Less: Traceable fixed costs
• Less: Variable costs

5:

• Segment margin
• Segment loss

6:

• Add: Common fixed costs
• Add: Traceable fixed costs
• Add: Variable costs
• Less: Common fixed costs
• Less: Traceable fixed costs
• Less: Variable costs

7

• Operating income
• Operating loss

8.

• Segment loss %
• Segment margin %

Indi Services Corporation, headquartered in Bengaluru, India, provides specialized information technology (IT) services and consists of three divisions: (1) financial services, (2) health services, and (3) transportation services. For 2019, it recorded the following data: Required: 1. Prepare a segment performance report showing the segment margin in dollars and percentages for all three divisions. Use Exhibit 123 as a guide. (Round "Percentage" answers to 2 decimal places.) 2. Which segment is most profitable? Financial Services Health Services Transportation Services