Dyesebel Corporation has two divisions namely Marian Division and Anne division.

Marian Division Anne's Division

Sales ₱ 1,580,000.00 ₱ 1,510,000.00
Variable expenses ₱ 601,600.00 ₱ 678,500.00
Fixed expenses ₱ 186,500.00 ₱ 222,100.00
Anne's Division
Total amount of common nontraceable fixed expenses ₱ 435,500.00
Using the format below, determine the divisional segment maegin and the net operating income:

Marian Anne
Sales ₱ 1,580,000.00 ₱ 1,510,000.00
Less: Variable expenses ₱ 601,600.00 ₱ 678,500.00
Contribution Margin ₱ 978,400.00 ₱ 831,500.00
Less: Traceable fixed expenses ₱ 186,500.00 ₱ 222,100.00
Divisional segment margin ₱ 791,900.00 ₱ 609,400.00
Less: Fixed expenses not traceable
to individual divisons
Net Operating Income
Total
₱ 3,090,000.00
₱ 1,280,100.00
₱ 1,809,900.00
₱ 408,600.00
₱ 1,401,300.00

₱ 435,500.00
₱ 965,800.00