Diego Company manufactures one product that is sold for $80 per unit in two geographic regionsthe East and West regions. The following information pertains to the companys first year of operations in which it produced 40,000 units and sold 35,000 units.

Variable costs per unit:
Manufacturing:
Direct materials	$	24
Direct labor	$	14
Variable manufacturing overhead	$	2
Variable selling and administrative	$	4
Fixed costs per year:
Fixed manufacturing overhead	$	800,000
Fixed selling and administrative expenses	$	496,000

The company sold 25,000 units in the East region and 10,000 units in the West region. It determined that $250,000 of its fixed selling and administrative expenses is traceable to the West region, $150,000 is traceable to the East region, and the remaining $96,000 is a common fixed cost. The company will continue to incur the total amount of its fixed manufacturing overhead costs as long as it continues to produce any amount of its only product.

Required:

Prepare a contribution format segmented income statement that includes a Total column and columns for the East and West regions. (Input all amounts as positive value.)

Income statement
	Total		East		West
(Click to select)Variable expensesCommon fixed expenses not traceable to regionsContribution marginSalesRegion segement marginTraceable fixed expenses	$		$		$
(Click to select)Traceable fixed expensesCommon fixed expenses not traceable to regionsSalesRegion segement marginContribution marginVariable expenses
(Click to select)Contribution marginGross margin
(Click to select)Common fixed expenses not traceable to regionsContribution marginRegion segement marginVariable expensesTraceable fixed expensesSales
(Click to select)Variable expensesRegion segement marginContribution marginSalesCommon fixed expenses not traceable to regionsTraceable fixed expenses			$		$
(Click to select)Region segement marginTraceable fixed expensesContribution marginVariable expensesSalesCommon fixed expenses not traceable to regions
(Click to select)Net operating lossNet operating income	$

			$		$
	$