Brian Lee was reviewing the latest income statement for Carla Vista Communications. For the second year in a row, the Audio division was showing a negative segment margin, and Brian thought it was time to close the division to increase the company's operating income. The income statement that he examined follows. Video Division Audio Division Total Sales revenue $5,312,500 $2.861,100 $8,173,600 Less variable expenses 3,661,700 1,649,800 5,311,500 Contribution margin 1,650,800 1,211,300 2,862,100 Less traceable fixed expenses 946,500 1,281,800 2,228,300 Segment margin $704,300 $(70,500) 633,800 Common fixed costs 567,000 Net operating income $66,800 When Brian broke the news, Sharon Walker, manager of the Audio division, was upset. Sharon thought that Brian could be making a decision too quickly, and suggested that he look at the division's detailed operating results. The Audio division is composed of two groups, Streaming and CD. Streaming accounts for 75% of the division's sales and contribution margin; CD accounts for the other 25%. Streaming's traceable fixed costs are $452,000; CD, $352,000. (a) Prepare a segment margin income statement for the Audio division that shows the segment margin of each group. (If the amount is negative then enter with a negative sign preceding the number, e.g. -5,125 or parenthesis, e.g. (5,125) and round answers to O decimal places, e.g. 5,125.) Streaming CD Total Audio Division $