ABC Company produces and markets two types of electronic calculators: Model A and Model B. The following data were gathered on activities during the third quarter: Model A Model B Sales in units 5,000 3,000 Sales price per unit $ 100 $ 200 Variable production costs per unit $ 20 $ 40 Traceable fixed production costs $ 200,000 $ 300,000 Variable selling expenses per unit $ 10 $12 Traceable fixed selling expenses $ 10,000 $ 15,000 Allocated portion of corporate expenses $ 116,000 $ 120,000 Required: Prepare a segmented income statement for last quarter. The statement should provide sufficient detail to allow the company to evaluate the performance of the manager of each product line.