Sales $ 1,570,000
Variable expenses 580,700
Contribution margin 989,300
Fixed expenses 1,088,000
Net operating income (loss) $ (98,700)
East
Sales $ 410,000
Variable expenses as a percentage of sales 53%
Traceable fixed expenses $ 254,000
Central
Sales $ 660,000
Variable expenses as a percentage of sales 24%
Traceable fixed expenses $ 340,000
West
Sales $ 500,000
Variable expenses as a percentage of sales 41%
Traceable fixed expenses $ 210,000