What is the segment margin for each product $($muffins$,$ tortes, cookies$)$ in $2021$ Chuck Davis braved the economic challenges of a global pandemic and fulfilled a life$-$long dream of opening a boutique gluten$-$free bakery. Since then, he has continued to develop his product lines to include muffins, tortes, and cookies.

Chuck has just received the latest monthly income statement, shown below, and wonders if it is time to stop selling muffins and cookies, since those product lines are showing a loss.

$\backslash$table$[[,$Muffins,Tortes,Cookies,Total$],[$Sales volume,$80,000$ boxes,$50,000$ tortes,$30,000$ boxes,$],[$Sales revenue,$$2,400,000,$$$2,500,000,$$$420,000,$$$5,320,000],[$Cost of goods sold,$1,680,000,1,350,000,330,000,3,360,000],[$Gross profit,$720,000,1,150,000,90,000,1,960,000],[$Selling & Administrative$],[$Expense$],[$Variable$,400,000,200,000,60,000,660,000],[$Fixed$,80,000,20,000,138,000,238,000],[$Total Selling & Administrative Expense,$480,000,220,000,198,000,898,000],[$Common fixed expenses,$250,000,240,000,42,000,532,000],[$Operating income $($loss$),$$ $(10,000),$$ $690,000,$$$(150,000),$$ $530,000]]$

Chuck knows he needs to look at revenue and expenses carefully before he makes a decision to eliminate muffins and cookies.

Calculate the segment margin for each of the three products. ROUND YOUR ANSWERS