Sandhill, 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 ttest, I say!\" was his response when the Weak division's manager, insisted Thomas, that his division earned money for the company. Following is the most recent nancial analysis for each division: Weak Average Strong Sales revenue $126,600 $449,500 $531,700 Variable expenses 57,700 245,900 303,300 Contribution margin 68,900 203,600 228,400 Direct expenses 30,700 74,800 113,600 Allocated expenses 68,800 68,800 68,800 Operating income $(30,600) $60,000 $46,000 Prepare a revised income statement showing the segment margin for each division. Weak Ave rage Contribution margin Allocated expense Sales Segment margin Variable expense Strong Total $