5 Assume Pentel has two product lines. The September income statements of each product line and the company are as follows: PENTIL OF AMERICA LTD Product Line and Company Income Statements For Month of September Pens Pencils Total 5 Sales 60000 50000 $ 120.000 Less variable 27.000 27.000 (54.000 Contribution margin 3.3.000 33.000 66.000 Les direct 0.0001 (16.0001 114000) 5 3 17000 19000 36.000 expenses Product margin Lets common Fixed spentet Net income Wie (15.500 5 20.500 Pens and pencils are sold in two sales regions, West and East, as follows: West East Pen sa 15.000 525.000 Penal 20.000 40.000 Total 555.000 565.000 The common foxed expenses (in thousands) are traceable to each territory as follows: Westfied expenses 55.500 Easton 6500 Home Office administration expenses 3500 Totalcommon denses $15.500 The direct fixed expenses of pens 516000, and of pencis, 314000, cannot be identified with either terntory. The company's accountants were unable to allocate any of the common foed expenses to the various segments. Prepare income statements segmented by territory for September, including a column for the entire firm. Do not use negative signs with your answers. Pentel of America, LTD. Territory and Company Income Statements For the Month of September East Company Total Sa Pane Dance West Varile con Parol Toul Con Dades 5 Cadete pa Puna o Check