Current Attempt in Progress Blue, 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: Sales revenue Yachts Sailboats Jet Skis $ 61,961,000 $26,730,000 $ 6,334,000 30,142,000 13,730,000 3,666,000 Total $95,025,000 47,538,000 Variable cost of goods sold Fixed cost of goods sold 9,003,000 5,020,000 702,000 14,725,000 Gross profit 22,816,000 7,980,000 1,966,000 32,762,000 Variable operating expenses 8,013,000 1,520,000 10,390,000 Fixed operating expenses 4,046,000 1,000,000 344,000 5,390,000 Allocated corporate costs 3,016,000 2,022,000 1,021,000 6,059,000 $ 7,741,000 $ 3,438,000 $ (256,000) $10,923,000 Operating income 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).) Yachts Sailboats