sales $ 1,703,000 variable expenses 610,610 contribution margin 1,092,390 fixed expenses 1,202,000 net operating income (loss) $ (109,610) in an effort to resolve the problem, the company would like to prepare an income statement segmented by division. accordingly, the accounting department has developed the following information: division east central west sales $ 443,000 $ 670,000 $ 590,000 variable expenses as a percentage of sales 47% 31% 33% traceable fixed expenses $ 281,000 $ 333,000 $ 205,000 required: 1. prepare a contribution format income statement segmented by divisions. 2-a. the marketing department has proposed increasing the west division's monthly advertising by $23,000 based on the belief that it would increase that division's sales by 12%. assuming these estimates are accurate, how much would the company's net operating income increase (decrease) if the proposal is implemented? 2-b. would you recommend the increased advertising?