Countywide Cable Services, Inc. is organized with three segments: Metro, Suburban, and Outlying.

Data for these segments for the year just ended follow.

Metro Suburban Outlying

Service revenue ………………………………………… $1,000,000 $800,000 $400,000

Variable expenses ………………………………………. 200,000 150,000 100,000

Controllable fixed expenses …………………………. 400,000 320,000 150,000

Fixed expenses controllable by others …………… 230,000 200,000 90,000

In addition to the expenses listed above, the company has $95,000 of common fixed expenses.

Income-tax expense for the year is $145,000.

Required:

Prepare a segmented income statement for Countywide Cable Services, Inc. Use the contribution

format.