Concord, 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 Jet Skis Total Sailboats $ 26,540,000 $ 63,355,000 $ 6,188,000 30,363,000 9,001,000 12.400.000 5.010,000 3.509,000 702,000 $ 96,083.000 46,272,000 14,713,000 23,991,000 9,130.000 1,977,000 35,098,000 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 8,013,000 1.500,000 854,000 10,367.000 4.027,000 1,010,000 317.000 5,354,000 3,010,000 2.008.000 1.003.000 6,021,000 $ 8,941,000 $ 4.612,000 $ (197,000) $ 13.356.000 (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, eg.-5,125 or parenthesis, e.g. (5,125).)