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Pharoah Corporation provided the following income statement for two of its divisions: East and West.

The home office allocated common fixed costs of $$104,000$ to East and $$38,000$ to West.

Prepare a segment margin income statement. Omit the heading. $($If the amount is negative then enter with a negative sign preceding the number, e$.$g$.-5,125$ or parenthesis, e$.$g$.(5,125).)$

$1$

$=$$$=$$

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