CVP Analysis of Multiple Products Steinberg Company produces commercial printers. One is the regular model, a basic model that is designed to copy and print in black and white. Another model, the deluxe model, is a color printer-scanner-copier. For the coming year, Steinberg expects to sell 90,000 regular models and 18,000 deluxe models. A segmented income statement for the two products is as follows: Regular Model Deluxe Model Total Sales $13,500,000 $12,150,000 $25,650,000 16,290,000 $9,360,000 2,160,000 $3,900,000 $7,200,000 1,280,000 $5,920,000 Less: Variable costs 9,000,000 $4,500,000 1,200,000 $3,300,000 7,290,000 $4,860,000 960,000 Contribution margin Less: Direct fixed costs Segment margin Less: Common fixed costs Operating income