Segment-Margin Ratio?

Question

Net sales revenue . . . . . . . . . . . . . . . . . . . . . . . $728,000

Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . 416,000

Selling and administrative costs . . . . . . . . . . . . 104,000

Advertising cost . . . . . . . . . . . . . . . . . . . . . . . 62,400

Insurance cost . . . . . . . . . . . . . . . . . . . . . . . . 82,000

Answer 1

The segment margin is the excess of Net sales revenues over expenses. In your case it's the first item divided by the some of the other four.