The following information was obtained from the segment footnote for 1-800-FLOWERS.COM, Inc. Numbers are in thousands, but no need to add zeros in your computations.

Complete the schedule filling in the correct amounts for variable expenses and operating income. Include commas in numbers and dollars signs for operating income totals. Line up numbers to the right.

1-800-FLOWERS.COM, Inc.
Segment Margin Statement
for the year ended July 2, 2017
	Consumer	Bloom Net	Gourmet
	Floral	Wire Service	Food & Gifts
Sales	$437,132	$87,700	$670,677
Variable expenses
Contribution margin	51,860	32,383	77,312
Fixed expenses	27,000	14,000	40,820
Operating income

Compute the contribution margin ratio for each segment. Use two decimal places (ex: 22.75%)

Consumer Floral:

Bloom Net Wire Service

Gourmet Food and Gifts

Compute break-even in sales for each segment. Round numbers to nearest dollar.

Consumer Floral:

Bloom Net Wire Service

Gourmet Food and Gifts

Compute the degree of operating leverage for each segment. Round to two decimal places (ex. 3.29).

Consumer Floral:

Bloom Net Wire Service

Gourmet Food and Gifts

Compute the margin of safety percentage for each segment. Use two decimal places (ex. 22.75%)

Consumer Floral:

Bloom Net Wire Service

Gourmet Food and Gifts

Which of the three segments contributes most per sales dollar to covering fixed costs and increasing operating income? Explain.

Which of the three segments operating income is most sensitive to changes in sales volume? Explain.

Which of the three segments has the highest risk of not breaking even and incurring a loss? Explain.