Carla Vista Corporation provided the following income statement for two of its divisions: North and South.

		North			South				Total
Revenue		$	79,000		$	69,000			$	148,000
Variable expenses
Product			29,000			24,000				53,000
Selling and administrative			24,000			17,000				41,000
Contribution margin			26,000			28,000				54,000
Less fixed costs			29,000			19,000				48,000
Operating income		$	(3,000	)	$	9,000			$	6,000

The home office allocated common fixed costs of $27,000 to North and $11,000 to South. Prepare a segment margin income statement. Omit the heading.