Cheyenne, 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:

			Yachts			Sailboats			Jet Skis				Total
Sales revenue		$	60,993,000		$	25,170,000		$	6,235,000			$	92,398,000
Variable cost of goods sold			30,739,000			13,920,000			3,608,000				48,267,000
Fixed cost of goods sold			9,006,000			5,010,000			701,000				14,717,000
Gross profit			21,248,000			6,240,000			1,926,000				29,414,000
Variable operating expenses			8,004,000			1,500,000			859,000				10,363,000
Fixed operating expenses			4,034,000			1,000,000			346,000				5,380,000
Allocated corporate costs			3,012,000			2,025,000			1,003,000				6,040,000
Operating income		$	6,198,000		$	1,715,000		$	(282,000	)		$	7,631,000

(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).)