ECA Media has two major divisions- Social Media Games and Cell Phone Games. Data concerning those segments for January appears below:

Social Media Games SALES REVENUE- P 270, 000 VARIABLE EXPENSES- P 86, 400 TRACEABLE FIXED EXPENCES- P 140 400

Cell Phone Games SALES REVENUE- P 230, 000 VARIABLE EXPENSES- P 78, 600 TRACEABLE FIXED EXPENCES- P 119, 600

Common fixed expenses (not traceable to divisions) P 50, 000. Prepare a segmented income statement in contribution format for ECA Media.