The marketing segment sales for Caterpillar, Inc., for a recent year follow:

In addition, assume the following information:

a. Use the sales information and the additional assumed information to prepare a contribution margin by segment report. Round to two decimal places. In addition, calculate the contribution margin ratio for each segment as a percentage, rounded to one decimal place.
b. Prepare a table showing the manufacturing margin, dealer commissions, and variable promotion expenses as a percent of sales for each segment. Round whole percents to one decimal place.
c. Use the information in (a) and (b) to interpret the segment performance.

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Caterpillar, Inc. Machinery and Engines Marketing Segment Sales (in millions) Building Large Power Marine & Petroleum Construction Cat Core Earth Electric Products Japan Components moving Power Excavation Systems Logistics Pow Mining Turbines Sales $2,217 $1,225 $1,234 $5,045 $2,847 $4,562 $2,885 $659 $2,132 $3,975 $3,321 Building Large Power Marine & Petroleum Construction Cat Core Earth- Electric Products Japan Components moving Power Excavation Systems Logistics Power Mining Turbines Variable cost of goods sold aS a percent of sales 45% Dealer commissions as a percen Variable promotion expenses (in millions310 55% 49% 51% 54% 52% 53% 5% 300 50% 1096 75 50% 52% 48% 996 11% 8% 896 1096 5% 9% 7% 996 120 150 600 200 600 270 480 400