Bridgeport, Ltd., manufactures boats and personal watercraft. The company operates three separate divisions: yachts, sailboats, and jet skis. The company's latest income statement is presented by product line as follows: Sales revenue Variable cost of goods sold Fixed cost of goods sold Gross profit Variable operating expenses Fixed operating expenses Allocated corporate costs Operating income Yachts $ 61,521,000 31,322,000 9,006,000 21,193,000 8,013,000 4,011,000 3,012,000 $ 6,157,000 Sailboats $ 23,840,000 13,520,000 5,010,000 5,310,000 1,500,000 1,030,000 2,019,000 $ 761,000 Jet Skis $ 6,489,000 3,598,000 701,000 2,190,000 865,000 324,000 1,017,000 $ (16,000) Total $ 91,850,000 48,440,000 14,717,000 28,693,000 10,378,000 5,365,000 6,048,000 $ 6,902,000 (a) Prepare a segment margin income statement showing each of the three divisions. Fixed cost of goods sold and fixed operating expenses can be traced to each product line. (If the amount is negative then enter with a negative sign preceding the number, e.g. -5,125 or parenthesis, e.g. (5,125).) Yachts Sailboats Jet Ski: Sales revenue $ 61521000.00 $ 23840000.00 $ 6 Less Variable expenses Cost of goods sold 31322000.00 i 13520000.00 i 35980 Operating expenses Contribution margin Traceable fixed expenses Cost of goods sold