VULCAN COMPANY

Segmented Income Statement

Sales Territory

Sales
Variable expenses
Contribution margin
Traceable fixed expenses
Territorial segment margin
Common fixed expenses
Net operating income

Total Company
Northern
Amount
%
Amount
%
$ 750,000 100.00% $ 300,000 100.00%
$ 336,000
44.80% $ 156,000
52.00%
$ 414,000
55.20% $ 144,000
48.00%
$ 228,000
30.40% $ 120,000
40.00%
$ 186,000
24.80% $ 24,000
8.00%
$ 150,000
20.00%
$ 36,000
4.80%
VULCAN COMPANY
Segmented Income Statement

Sales
Variable expenses
Contribution margin
Traceable fixed expenses
Territorial segment margin
Common fixed expenses
Net operating income

Product Line
Northern Territory
Paks
Amount
%
Amount
%
$ 300,000 100.00% $ 50,000 100.00%
$ 156,000
52.00% $ 11,000
22.00%
$ 144,000
48.00% $ 39,000
78.00%
$ 70,000
23.33% $ 30,000
60.00%
$ 74,000
24.67%
$ 9,000
18.00%
$ 50,000
16.67%
$ 24,000
8.00%

Sales Territory
Southern
Amount
%
$ 450,000 100.00%
$ 180,000
40.00%
$ 270,000
60.00%
$ 108,000
24.00%
$ 162,000
36.00%

Product Line
Tibs
Amount
%
$ 250,000 100.00%
$ 145,000
58.00%
$ 105,000
42.00%
$ 40,000
16.00%
$ 65,000
26.00%