PE 5-5A Segment analysis

Harrow Company does business in two customer segments, Retail and Wholesale. The following annual revenue information was determined from the accounting system’s invoice information:

2012

2011

Retail

$ 80,000

$ 75,000

Wholesale

120,000

140,000

Total Revenue

$200,000

$215,000

Prepare a horizontal and vertical analysis of the segments. Round to one decimal place.