Pharoah, 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 David, that his division earned money for the company. Following is the most recent financial analysis for each division: Weak Average Strong Sales revenue $125,600 $447,500 $543,800 Variable expenses 52,500 245,500 309,600 Contribution margin 73,100 202,000 234,200 Direct expenses 37,400 75,100 117,000 Allocated expenses 68,000 68,000 68,000 Operating income $(32,300) $58,900 $49,200 Prepare a revised income statement showing the segment margin for each division