Countywide Cable Services, Inc., is organized with three segments: Metro, Suburban, and Outlying. Data for these segments for the year just ended follow.

Metro Suburban Outlying

Service revenue $ $980,000$ $ $780,000$ $ $380,000$

Variable expenses $156,000106,00056,000$

Controllable fixed expenses $359,000279,000109,000$

Fixed expenses controllable by others $186,000156,00046,000$

In addition to the expenses listed above, the company has $$60,000$ of common fixed expenses. Income$-$tax expense for the year is $$260,000.$

Required:

$1.$ Prepare a segmented income statement for Countywide Cable Services, Inc.