16. Income Statements Segmented by Territory Assume Pentel has two product lines. The September income statements of each product line and the company are as follows: Pens and pencils are sold in two sales regions, West and East, as follows: The common fixed expenses (in thousands) are traceable to each territory as follows: The direct fixed expenses of pens, $16,000, and of pencils, $14,000, cannot be identified with either territory. The company's accountants were unable to allocate any of the common fixed expenses to the various segments. Required Prepare income statements segmented by territory for September, including a column for the entire firm