Segment Margin Statement The company reports the following costs and revenues for one of its segments:

Of these costs, cost of goods sold and selling and administrative costs are variable, advertising is a direct fixed cost, and insurance is an indirect fixed cost. Using this information, prepare a segment margin statement for this segment.

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Net sales revenue.. Cost of goods sold Selling and administrative costs Advertising cost Insurance cost $728,000 416,000 104,000 62,400 82,000