For the coming year, Paulson Computers Inc. expects to produce 143,900 computers. Of these, 63,900 will be consumer (personal) computers and 80,000 will be small business computers. Common fixed overhead is $1,700,200. Additional information for the coming year is as follows:

ConsumerSmall BusinessComputersComputersPrice$ 645$ 1,677Unit direct materials4901,176Unit direct labor90312Unit variable overhead2448Unit variable selling expense3566Total direct fixed overhead120,300349,500Fixed selling and administrative expense for Paulson Computers is $2,959,500 per year.

segmented variable-costing income statement for next year. The segments correspond to product lines: consumer computers and small business computers. Refer to the list of Labels and Amount Descriptions for the exact wording of text items within your income statement. If an amount is negative, first enter a minus sign (-).

Paulson Computers Inc.

Segmented Variable-Costing Income Statement

For the Coming Year

Consumer Computers

Small Business Computers

Total

Refer to the list below for the exact wording of a label or an amount description within your income statement.

LabelsAdd common fixed expensesAdd direct fixed expensesAdd variable expensesLess common fixed expensesLess direct fixed expensesLess variable expensesAmount DescriptionsCommon fixed overheadCommon selling and administrativeContribution marginDirect fixed overheadDirect selling and administrativeOperating lossOperating incomeSalesSegment marginVariable cost of goods soldVariable selling expense