Division contribution statement The Auto-Parts Corporation makes a variety of automo- bile parts that it sells to major automobile manufacturers. The company's operations are separated into three divisions. Sales and cost data for the divisions are presented below:

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AUTO-PARTS CORPORATION Divisional Sales and Cost Data For the Year Ending December 31, 1993 Division Windshields Bumpers Generators Units sold... 10,000 16,000 8,000 Average unit sales price... $120 $100 $60 Average unit variable costs: Manufacturing.. Marketing Distribution Administrative Fixed costs directly identifiable with divisions: Manufacturing. 5602 55 48 25 5 10 7 2 2332 $190,000 $150,000 $100,000 Marketing 70,000 85,000 25,000 Distribution 80,000 50,000 45,000 Administrative 90,000 100,000 60,000 Corporate expenses not identifiable with specific divisions $230,000 REQUIRED Prepare a division contribution statement in good form for the Auto-Parts Company.