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Income Statements Segmented by Products Clay Consulting Firm provides three types of client services in three health-care-related industries. The income statement for July is as follows:

HOSPITALS PHYSICIAN S 340000 260000 238000 156000 SALES Less- variable cost Contribution 102000 margin Less- direct 22000 fixed expense of service Allocated 1000 common fixed service expenses Other common service expense Selling & administrative Net income NURSING TOTAL CARE 300000 900000 210000 604000 104000 90000 296000 17000 11000 50000 1000 1500 3500 135000 65000 161000