CALCULATOR NTER VERSIONBACK NEXT Magellan & Columbus, Ltd., manufactures boats and personal watercraft. The company operates three separate divisions: yachts, sailboats, and jet skis. The company's 2014 income statement is presented by product line as follows: Yachts Sailboats Jet Skis Sales revenue $61,430,000 $22,820,000 $6,442,000 $90,692,000 Variable cost of goods sold 31,051,000 12,200,000 3,595,000 46,846,000 701,000 14,716,000 Fixed cost of goods sold Gross profit 21,374,000 5,610,000 2,146,000 29,130,000 Variable operating expenses 8,007,000 1,510,000 853,000 10,370,000 5,372,000 2,036,000 1,028,000 6,080,000 7,308,000 Fixed operating expenses Allocated corporate costs Operating income 4,021,000 1,030,000 321,000 1,034,000 56,000 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. (S,125).) Yachts Sailboats Jet Skis Total