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 $1,699,100. Additional information for the coming year is as follows:

	Consumer	Small Business
	Computers	Computers
Price	$ 643	$ 1,679
Unit direct materials	490	1,178
Unit direct labor	90	311
Unit variable overhead	22	48
Unit variable selling expense	35	65
Total direct fixed overhead	120,900	351,000

Fixed selling and administrative expense for Paulson Computers is $2,959,300 per year.

1. Prepare a 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 (-).