Cullumber Equipment sells equipment to sports enthusiasts. Doug Cullumber, the company's president, just received the following income statement reporting the results of the past year.

		Baseball		Soccer		Basketball		Total
Sales revenue		$1,380,000			$3,960,000		$2,598,000			$7,938,000
Variable cost of goods sold		933,000			2,574,000		2,097,600			5,604,600
Fixed cost of goods sold		125,600			205,200		180,600			511,400
Gross profit		321,400			1,180,800		319,800			1,822,000
Variable operating expenses		186,600			633,600		259,800			1,080,000
Fixed operating expenses		86,400			92,400		80,100			258,900
Common fixed costs		66,000			141,000		106,500			313,500
Operating income		($17,600)			$313,800		($126,600)			$169,600

Doug is concerned that two of the company's divisions are showing a loss, and he wonders if the company should stop selling baseball and basketball gear to concentrate solely on soccer gear.

Prepare a segment margin income statement. Fixed cost of goods sold and fixed operating expenses can be traced to each division.