Corporation Z has two divisions: A & B. The contribution margin for Division A is $188,600 and for Division B it is $196,500. Fixed expenses for Corporation Z are as follows:

Corporate's Manager Salary - $150,000

Division A manager's Salary - $56,000

Division B manager's Salary - $64,000

Maintenance - Division A - $9,000

Maintenance - Division B - $11,500

Office Workers salary - corporate headquarters - $62,000

Corporate jet depreciation - $70,000

Required:Prepare a segmented income statement for this company that shows the divisional segment margins and the company's net operating income.