Need to create a spreadsheet

County Cable Services Inc. is organized in three segments: Metro, Suburban, and Outlying. Data for the company and for these segments follow. (10 Points)

				Segments of Company
		Cable Service Inc		Metro		Suburban		Outlying
Service Revenue				$500		$400		$200
Less: Variable Cost		225
Segment Contribution Margin
Less: Controllable Fixed Cost				200		160		75
Controllable profit margin		440		200				75
Less: Noncontrollable fixed Cost						100
Segment profit margin		180		85				30
Less: Common fixed costs
Income befores taxes
Less: Income tax expense		75
Net Income		$55

Variable costs as a percentage of service revenue are: Metro, 20%; Suburban, 18.75%; and Outlying, 25%

A. Complete the segmented income statement for County Cable. (Note that in some of the columns you have part of the information and can back solve the missing parts.)

B. Evaluate and rank the three segment managers for consideration of a pay raise. Base the managers' performance on (1) absolute dollars of the appropriate profit measure (please identify which that is from the several possible lines that are measured), and (2) the appropriate profit measure as a percentage of service revenue. What causes any difference in rankings between the two approaches?